DWIVEDI, J. - (1.) THIS is a reference under section 11(1) of the U.P. Sales Tax Act by the Additional Judge (Revisions) Sales Tax, Gorakhpur. He has referred, along with the statement of case, these two questions : "(1) Whether the second notice fixing 17th March, 1962, for hearing could be issued under the first proviso to sub-section (2) of section 21 of the U.P. Sales Tax Act during the pendency of the proceedings started on 24th February, 1959, when the first notice was issued ? (2) Whether service of the second notice under section 21 of the Act would extend the period of 4 years for a further period of one year from the date of service of the notice ?"
(2.) IT appears to us that these questions are not happily framed. Accordingly we reframe a single question as follows : "Whether on the facts and in the circumstances of the case the assessment made under section 21(1) is validly made within one year of the date of the service of the second notice issued after the service of the first notice under section 21(1) on 24th February, 1959, even though the period of four years from the end of the assessment year 1957-58 had expired before the date of the assessment order ?" Material facts giving rise to this reference are these : The turnover of the assessee for the assessment year 1957-58 was not determined under section 7 of the Act. Notice under section 21 of the Act was issued to him. It was served on him on 24th February, 1959. The date fixed for hearing was 11th March, 1959. Long thereafter on 17th March, 1962, the Sales Tax Officer served another notice under section 21 of the Act on the assessee. The assessment was then made on 17th December, 1962. The assessee did not appear before the Sales Tax Officer.
(3.) THE assessee filed an appeal against the order of the Sales Tax Officer. Before the appellate authority he raised two points. Firstly, he said that the second notice was not served on him at all and that accordingly the assessment was made after the expiry of four years from the end of the assessment year and was invalid. Secondly, he said that a second notice could not be issued by the Sales Tax Officer in the circumstances of the case, and that accordingly the assessment order, having been made after the expiry of four years from the end of the assessment year, was invalid. The appellate authority remanded the case to the Sales Tax Officer for enquiry into the question whether the second notice was served on the assessee.;