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TMI Blog1965 (11) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... of the assessee. - Civil Appeal No. 535 of 1964, - - - Dated:- 16-11-1965 - SUBBA RAO K., SIKRI S.M. AND SHAH J.C. JJ. A.V. Viswanatha Sastri, Senior Advocate (K.K. Jain, with him), for the appellant. C.B. Agarwala, Senior Advocate (O.P. Rana, with him), for the respondent. -------------------------------------------------- The judgment of the court was delivered by SIKRI, J.- This appeal by special leave is directed against the judgment of the High Court of judicature at Allahabad passed in a reference made to it under section 11 of the U.P. Sales Tax Act, 1948 (U.P. Act 15 of 1948), hereinafter referred to as the Act. In this reference the following question was referred by the judge (Revisions), Sales Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the return by any person or class of persons. ... ... ... ..." "Rule 39. Election of assessment year.-(1) Any dealer may elect to submit returns of his turnover of the assessment year in lieu of the returns of the turnover of the previous year, and shall signify such election in the return filed by him in Form IV: Provided that a dealer who did not carry on business during the whole of the previous year shall elect to submit his returns of the assessment year. (2) A dealer who has once signified his election under sub- rule (1) shall not again exercise his option so as to vary the basis of assessment: Provided that the Sales Tax Commissioner may, for reasons to be recorded in writing and on such conditions as he deems fit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 39 of the Rules filed returns of his turnover of the assessment year instead of the returns of the turnover of the previous year. The judge (Revisions) held that without sanction of the Sales Tax Commissioner the assessee was not entitled to do so. Mr. Sastri, the learned counsel for the assessee, submits that the above rules should be interpreted as follows: Under sub-rule (1) of rule 39, the election is to file returns of the turnover of the assessment year instead of returns of the turnover of the previous year and not vice versa. Sub-rule (2) also deals with the same election, i. e., the election to file returns of the turnover of the assessment year instead of the turnover of the previous year. Rule 40 does not displace the above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us year, according to general principles the assessee having exercised an option to be assessed in respect of the turnover of the previous year cannot now change the basis of assessment. In our opinion the Judge (Revisions) was in error in holding that the assessee was not entitled to make an election under rule 39(1) without the sanction of the Sales Tax Commissioner, and the answer to the question referred to the High Court should be in favour of the assessee. Rule 39(2) specifically mentions an election under sub- rule (1) and there is only one kind of election under rule 39(1) and that is for a dealer to elect to submit returns of his turnover for the assessment year in view of the returns of the turnover of the previous year. In othe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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