9911796707
TMI Blog1975 (9) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... itness granted by the High Court of Allahabad. The appeals involve a very short point, turning upon the interpretation of section 7-A of the U.P. Sales Tax Act (hereinafter referred to as the Act). It appears that the respondent is a partnership-firm, carrying on business in the district of Moradabad. The assessment quarters in question are two quarters of 1968. By an order dated 31st December, 1968, the Sales Tax Officer found from the turnover of the firm as revealed from the quarterly returns filed by the assessee that it disclosed an assessable income. The Sales Tax Officer, therefore, proceeded to make a provisional assessment in respect of the portion of the assessment year concerned, purporting to act under section 7-A of the U.P. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on that as conditions mentioned in section 7(3) did not apply to the facts of the present case inasmuch as it was not a case in which the assessee had not filed a return at all, no assessment could have been made by the Sales Tax Officer. In our opinion, the High Court was in error In taking this view. Section 7-A runs thus: "(1) The State Government may require any dealer to submit a return of his turnover of a portion of the assessment year, and the assessing authority may, without prejudice to the provisions of section 7, make provisional assessment in respect of such portion of the assessment year in accordance with the provisions of this Act in so far as they may be made applicable If the turnover of the dealer as determined by the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dealer shall pay the sum demanded within the time and in the manner specified in the notice." It is no doubt true that sub rule (3) contains a provision that the provisional assessment to the best of the judgment can be made where no return is submitted, but this rule has to be read as supplemental to the provisions of the parent Act. We cannot interpret the rule in a way so as to come into conflict with the parent Act, in which case the Act will prevail. What this rule implies is that whether the return is filed by the assessee or not, the assessing authority will have the power to make a provisional assessment. In these circumstances, therefore, we are not able to see any real inconsistency between section 7-A and rule 41(3) of the Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X
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