S. R. RAJASEKHARA MURTHY, J. ( 1 ) SRI Dattu, HCGP, was directed to take notice re. rule. He has entered appearance. After hearing Sri Channabasappa, learned counsel for the petitioner, and the learned Government pleader, the matter is disposed of finally. ( 2 ) THE short question that arises is about the jurisdiction of the second respondent to assess the petitioner for the years 1984-85 and 1985-86. This assumes importance since the petitioner had, after the close of the year,. e. , after 31st March, 1986, shifted his place of business from No. 22, h. Ramaiah Lane, Seegebeli, Bangalore-53 to No. 10, I Floor, Gurumurthy Street, Ulsoor, bangalore-8. The intimation about this shifting was given to the Commercial Tax Officer, XII circle, Bangalore, on 22nd September, 1986 as per annexure-B. ( 3 ) AFTER shifting to the new place of business, the petitioner also wrote to the second respondent that he would prefer to be assessed by the assessing officer having jurisdiction over the new place of business, even in respect of the years 1984-85 and 1985-86. The second respondent replied to this letter of the petitioner, as per annexure-F, dated 25th March, 1987. The petitioner was informed that he continued to exercise jurisdiction over the petitioner for the years 1984-85 and 1985-86 since he had done business during the two periods in the area which came within his jurisdiction. The petitioner was therefore asked to produce the books to complete the assessments for the two years and also issued a notice under section 28 (1) of the Karnataka Sales tax Act, 1957 (the Act) to the petitioner. ( 4 ) THE petitioner has approached this Court for a direction to the second respondent to transfer the petitioner's assessment records for 1984-85 and 1985-86, to the Commercial Tax Officer having jurisdiction over the Ulsoor area. ( 5 ) I was taken through the scheme of the Act and heard the learned counsel for the petitioner. It is necessary to refer to some of the provisions relevant for the purpose of this case. ( 6 ) THE "assessing authority" as defined under section 2 (f) of the Act means, an Assistant commercial Tax Officer or Commercial Tax Officer or any other officer of the Commercial taxes Department authorised to make any assessment by or under this Act. ( 6 ) THE "assessing authority" as defined under section 2 (f) of the Act means, an Assistant commercial Tax Officer or Commercial Tax Officer or any other officer of the Commercial taxes Department authorised to make any assessment by or under this Act. This is to be read along with rule 5 of the Rules framed under the Act. ( 7 ) THE jurisdiction of the assessing authority is decided on the basis of the pecuniary limit and with reference to the area over which the particular officer has jurisdiction to assess. One other provision which is important in this context is section 3-B which relates to jurisdiction of the officers. ( 8 ) THE notification, issued by the Commissioner of Commercial Taxes under section 3-B of the act demarcating the areas over which the Commercial Tax Officers' of two areas in Bangalore city are conferred with jurisdiction to assess, is produced by the petitioner at annexure-A. The commercial Tax Officer, XII Circle, was authorised to assess the petitioner who comes within his jurisdiction for the years 1984-85 and 1985-86. ( 9 ) THEREFORE, the jurisdiction of officers depends upon the allocation of cases depending upon the area over which such jurisdiction is conferred under section 3-B of the Act. ( 10 ) IN view of the order passed by the Commissioner of Commercial Taxes under section 3-B conferring the jurisdiction to assess the petitioner for the two years in question and that jurisdiction having been conferred on the Commercial Tax Officer, XII Circle, Bangalore, the question is whether the petitioner-assessee has any choice to be assessed by the Commercial Tax officer having jurisdiction over his new place of business,. e. , Ulsoor ? ( 11 ) IN my opinion, the jurisdiction is decided in accordance with section 3-B of the Act by the commissioner. In this case such an order having been issued, there is no reason to interfere with the same, and the writ petition is accordingly dismissed.