TMI Blog1971 (8) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... ent in contravention of section 18(4) of the Act though in conformity with rule 39 is an invalid assessment. Section 18(4) applies to assessments under section 21 as well. No separate procedure is prescribed by the Act for assessments under section 21. Further there can be no estoppel against statute. While dealing with question No. 2, it is not necessary for us to decide as to the validity of the original assessment. - Civil Appeal No. 1845 of 1967, - - - Dated:- 4-8-1971 - HEGDE K.S. AND GROVER A.N. JJ. Dr. L.M. Singhvi, Senior Advocate (O.P. Rana, Advocate ,with him), for the appellant. Naunit Lal, Advocate, for the respondent. -------------------------------------------------- The judgment of the court wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d turnover was brought to assessment on the basis of best judgment assessment. The escaped turnover was determined at rupees three lacs. The assessee challenged this reassessment before the Judge (Appeals). It contended before the Judge (Appeals) that the reassessment in question is invalid inasmuch as the assessing authority did not comply with the mandatory requirements of section 18(4) of the Act. Though the Judge (Appeals) found some force in that argument, it rejected the appeal of the assessee on the ground that as it had not challenged the original assessment, it was not open to it to challenge the reassessment made. Thereafter the assessee took up the matter in revision to the Board of Revenue but the Board also rejected the revisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore in a year shall submit such return or returns of his turnover of the previous year within sixty days of the commencement of the assessment year in such form and verified in such manner as may be prescribed: Provided that the State Government may prescribe that any dealer or class of dealers may submit, in lieu of the return or returns specified in this section, a return or return of his turnover of the assessment year at such intervals, in such form and verified in such manner as may be prescribed, and thereupon all the provisions of this Act shall apply as if such return or returns had been duly submitted under this section..........." Section 18 deals with assessment of reconstituted or new firms and change of partnership. That se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess during the whole of the previous year shall elect to submit his returns of the assessment year.........." It is not necessary to elaborately consider the provisions of the law in order to answer the first question as that matter is concluded by the decision of this court in Commissioner of Sales Tax, Lucknow v. Madan Lal Dayal Chand [1968] 21 S.T.C. 80 (S.C.). In view of that decision, it was agreed by the counsel for the parties that the first question has to be answered in the negative and in favour of the assessee. From that decision it follows that an assessment in contravention of section 18(4) of the Act though in conformity with rule 39 is an invalid assessment. Now coming to the second question, the fact that the assessee wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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