R.S.Pathak, J. - (1.) This is a reference under Section 11(1) of the U. P. Sales Tax Act, 1948, made at the instance of the Commissioner of Sales Tax, U. P. The questions referred for the opinion of this Court are as follows : (1) Whether the proviso to Rule 39(1) of the Sales Tax Rules is valid and whether on the facts and in the circumstances of the case the assessment of the asscssee on the basis of the assessment year under Section 7(1) read with Rule 39(1) was legally valid ? (2) Whether on the facts and in the circumstances of the case, the assessment of the assessee on the basis of the assessment year is valid on the ground that he had not carried on business for all twelve months during the year 1953-54 ?
(2.) The respondent, Messrs Asha Ram Sushil Chandra, is a dealer in kerana and medicines at Baraut in the district of Mcerut. It commenced its business on 6th November, 1953.
(3.) The Sales Tax Officer assessed it for the assessment year 1953-54 in accordance with the provisions of Section 18(3) of the aforesaid Act.;