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TMI Blog1963 (4) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... t the instance of an assessee. The question formulated by the Judge (Revisions) is as follows: "Whether in the 'circumstances of the case the Sales Tax Officer was legally right in making the assessment without issuing a notice to the assessee." The assessee is a dealer; it did not submit any return for the very first assessment year 1948-49 of its turnover for the previous year 1947-48 within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ixty days of the commencement of the assessment year in the prescribed form, vide, section 7(1). If he submits a return the assessing authority may accept it as correct and complete the assessment. If he does not accept it as correct and complete and finds it incomplete or incorrect he is empowered by sub-section (3) to make the best judgment assessment after such enquiry as he considers necessary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see only to enable him to prove the correctness or completeness of the return and the absence of the provision for a notice to be given during the best judgment assessment show that no notice is required to be given for the best judgment assessment. This was the view taken by a Bench of this Court in Adarsh Bhandar v. Sales Tax Officer, Aligarh[1957] 8 S.T.C. 666. Mootham, C.J., observed that afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng authority gets the right to make the best judgment assessment after making such enqiry as he considers necessary. If in one case it is not obligatory upon him to give notice to the assessee it is not obligatory for him to give notice in the other case also. No question of violation of principles of natural justice arises because the provision of sub-section (3) suggests that no notice is requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the proper time. Our answer to the question is in the affirmative. We direct that the copies of this judgment shall be sent to the Judge (Revisions) Sales Tax, U.P., and the Commissioner of Sales Tax, U.P., under the signature of the Registrar and seal of the Court as required by section 11(6) of the U.P. Sales Tax Act. We further direct that the assessee shall pay Rs. 100 as costs of this ref ..... X X X X Extracts X X X X X X X X Extracts X X X X
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