COMMISSIONER OF SALES TAX Vs. LAKHI MAL

JUDGEMENT

(1.) THE Addl. Judge (Revisions) Sales Tax, Aligarh Range Aligarh has under S. 11(3) of the U. P. ST Act referred the following question for our opinion :--

(2.) THE reference relates to a number of dealer and a single reference has been made as a similar question of law arose. Regular assessment under S. 7(3) of the Act has not been made against any of the assessee, and no returns had also been filed by any of them. Later on proceedings under s. 21 of the Act were taken and best judgment assessment made. On appeal, it was urged that proceedings under S. 21 could not be taken out, as no proceedings under S. 7(3) had been started.