C.S.P.SINGH, J. - (1.) THE Addl. Judge (Revisions) Sales Tax, Aligarh Range Aligarh has under S. 11(3) of the U. P. ST Act referred the following question for our opinion :-- "Whether in the circumstances of the case the first assessment can also be made under S. 21 when whole of the turnover has escaped assessment as the dealer has neither filed return nor paid any sales tax for the year in dispute ?"
(2.) THE reference relates to a number of dealer and a single reference has been made as a similar question of law arose. Regular assessment under S. 7(3) of the Act has not been made against any of the assessee, and no returns had also been filed by any of them. Later on proceedings under s. 21 of the Act were taken and best judgment assessment made. On appeal, it was urged that proceedings under S. 21 could not be taken out, as no proceedings under S. 7(3) had been started. This contention was accepted and the assessment annulled. A revision filed against the appellate order by CST was also rejected. The question referred is squarely covered by a decision of a Full Bench of this Court in the case of CIT, Sales tax, vs. Jagmohan Nath, Agra 1972 U. P tax Cases 237. It has been held, that in cases where no returns are filed, the assessment can be made both under S. 7(3) as well as under S. 21 of the Act. Further, that it is not necessary for the assessing authority to first make an assessment under S. 7(3) of the Act, and then to proceed under S. 21 of the Act. In view of this Full Bench decision, we answer the question in the affirmative, in favour of the Department and against the assessee. As none has appeared to oppose the reference, there shall be no order as to costs.;