JUDGMENT C. S. P. Singh, J. - The Additional Judge (Revisions) Sales Tax, Aligarh Range, Aligarh has under section 11(3) of the U.P. Sales Tax Act referred the following question for our opinion :-
"Whether circumstances of the case the first assessment can also be made under section 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 section 7(3) of the Act had not been made against any of the assessee, and no returns had also been filed by any of them. Later on proceedings under section 21 of the act were taken and best judgment assessment made. On appeal, it was urged that proceedings under section 21 could not be taken out, as no proceedings under section 7(3) had been started. This contention was accepted and the assessment annulled. A revision filed against the appellate order by Commissioner Sales Tax was also rejected. The question referred is squarely covered by a decision of a full Bench of this Court in the case of Commissioner of Sales Tax U.P., Lucknow 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 section 7(3) as well as section 21 of the Act. Further, that it is not necessary for the assessing authority to first make an assessment under section 7(3) of the Act, and then to proceed under section 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.