Om PRAKASH, J. - This is a revision relating to the assessment year 1978-79 against the Tribunal's order dated February 28, 1989, passed under section 21 of the U.P. Sales Tax Act, 1948.

Original assessment on the assessee was made on February 17, 1981. Thereafter, a letter dated March 10, 1983 was addressed to the assessing officer by the Sales Tax Officer (S.I.B.) stating that from the account books of the assessee seized by the Income-tax Department on July 23, 1981, it transpired that certain turnover had escaped assessment, and therefore, he advised the assessing authority to issue notice for the assessment year 1978-79 under section 21 of the Act immediately, so that the limitation might not expire. Thereupon, the assessing authority vide order-sheet dated March 17, 1983, took a decision to issue notice under section 21 and sent the notice accordingly on March 24, 1983. The contention of the assessee's counsel is that when the notice was sent by the assessing authority, no material was before him except the letter dated March 10, 1983, addressed to him by the Sales Tax Officer (S.I.B.) wherefrom he could have reason to believe that some turnover of the assessee had e