M. C. JAIN, J. - (1.) THIS revision is directed against the order of the Sales Tax Tribunal dated 22nd July, 1987, whereby the learned Member of the Tribunal allowed the revision and set aside the orders dated 12th July, 1984 and 5th November, 1984, passed by the Deputy Commissioner (Appeals) whereby the cases were sent back by the appellate authority to the assessing authority. The learned Member of the Tribunal expressed that when returns have not been filed, then assessment could be made only under section 12 of the Rajasthan Sales Tax Act, 1954 and in respect of which the period of limitation had already expired and as such no assessment should have been made.
(2.) SHRI G. S. Bapna, learned counsel for the petitioner, submitted that the view taken by the learned Member of the Tribunal is erroneous. The assessing authority had passed the assessment order under section 10 (1) (b) to the best of his judgment. Attention was invited by him to the fact that in pursuance of the notice the engineer in-charge of the assessee submitted the figures of total sale along with his letter No. 9700 dated 5th September, 1972, and further the accounts officer had disclosed the sale for the relevant year, i. e. , 1970-71 along with his letter dated 23rd April, 1979. As the returns were not filed, the assessing authority to the best of his judgment accepted the figures of sale as were borne out from the letter dated 5th September, 1972 and on that basis assessment was made. Under section 10 (1) (b) it is provided that if no return has been submitted by the assessee under sub-section (1) of section 7 within the prescribed period the assessing authority is free to assess the tax to the best of his judgment after making such enquiry as it considers necessary. Admittedly in the present case no return was filed as provided under sub-section (1) of section 7 and as such assessment could be made to the best of the authority's judgment. The assessing authority had so clearly expressed in its order dated 3rd April, 1982. It was recorded by the assessing authority that he has no choice but to assess the sales for the year 1970-71 to the best of his judgment on the information available. Thus in view of the above facts in my opinion the Tribunal was wrong in observing that the assessment could be made only under section 12 of the Act for which the period of limitation had already expired. In view of what I have discussed above this revision petition deserves to be allowed. Accordingly this revision petition is allowed. The order of Tribunal dated 22nd July, 1987, in respect of the order of the appellate authority dated 5th November, 1984, is set aside. As a consequence thereof the matter will go back to the assessing authority in view of the appellate order dated 5th November, 1984. Petition allowed. .;