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TMI Blog1973 (8) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... grains, oil-seeds, etc. During the assessment year 1959-60 he neither filed any return nor paid any tax. The Sales Tax Officer served upon the assessee on 19th March, 1961, a notice under section 21 of the Act for the assessment year in question. The notice was served by affixation. The assessee did not appear on the appointed date and the Sales Tax Officer made a best judgment assessment on a tur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id not go into the contention relating to the service of the notice and dismissed the revision. At the instance of the assessee, however, the Judge (Revisions), Sales Tax, Agra, has referred the following three questions for the opinion of this court: "(1) Whether the question of service of notice under section 21 was not material? (2) Whether, under the facts and circumstances, the assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .T.C. 161; 1970 A.L.J. 895., which has been affirmed by a Bench of five Judges in the case of Commissioner of Sales Tax v. Jag Mohan Nath Aga[1972] 29 S.T.C. 663. The view now taken is that where an assessee does not file a return nor does he pay any tax during the assessment year, the turnover of that year escapes assessment and sections 21 and 7(3) both apply simultaneously. The choice is to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stion relating to the validity of the notice. Question No. (1) has been framed in the negative. We have pointed out several times before that a question should not be framed in the negative. Thus we reframe the question as under: "Whether, on the facts and in the circumstances of the case, the question of the service of the notice under section 21 of the Act was material?" and answer it in the aff ..... X X X X Extracts X X X X X X X X Extracts X X X X
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