( 1 ) PROMPTED with equitable consideration, in proceedings arising out of escaped assessment, a division Bench of this Court in Kalpanath Singh v. Commr. of Sales Tax (1978 UPTC 1) ruled, if an assessee acquires knowledge of the pendency of the proceedings and acting on such knowledge appears and acts in aid of the proceedings before the assessing authority, he cannot be allowed to challenge the proceedings on the ground that no notice was served or that it was not validly served on him under rule 77. As one of us felt difficulty in following it in the abovenoted reference where the question referred was as under this Full Bench was constituted:

"whether under these circumstances the service of notice under Section 21 of the U. P. Sales tax Act on a stranger would be deemed to have been properly and validly effected on the petitioner and the learned Sales Tax Officer would acquire jurisdiction to finalise the proceedings under Section 21 under the circumstances of the case?"

The question hardly presents any difficulty but the circumstances found by revision authority were:"it is not disputed that the notice under Section 21 of U. P. Sales Tax Act was served on Om prakash and he had

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