PATHAK, J. - The assessee carried on business as a dealer of cloth, and was ordinarily liable to assessment under the U.P. Sales Tax Act by the Sales Tax Officer, Sector I, Kanpur Circle. Assessment proceedings for the assessment year 1953-54 were pending under rule 41(5) of the U.P. Sales Tax Rules, when the Commissioner of Sales Tax transferred the case of the assessee to the Sales Tax Officer, Sector VI, in the same circle under rule 81 of the U.P. Sales Tax Rules. The Sales Tax Officer, Sector VI, made an assessment order dated 23rd April, 1965, determining the turnover of imported cloth at 365 bales. Subsequently, upon information received that the assessee had imported 450 1/2 bales and not merely 365 bales, proceedings were initiated under section 21 of the Act for assessing the escaped turnover. The reassessment proceedings were taken by the Sales Tax Officer, Sector I. Against that assessment the assessee filed an appeal, and contended that the case having been transferred to the Sales Tax Officer, Sector VI, there was no jurisdiction in the Sales Tax Officer, Sector I, to take assessment proceedings under section 21 and reassess the turnover. The appeal was allow