Whether the election so made and the resultant original assessment on assessment year basis would operate as a bar warranting the subsequent assessment to be companypleted on assessment year basis ?
For the assessment year 1953 54, the assessee submitted quarterly returns.
The assessee challenged this reassessment before the Judge Appeals .
The escaped turnover was determined at rupees three lacs.
But at the instance of the assessee the Judge Revisions referred the two questions mentioned earlier for the decision of the High Court.
The assessee was a dealer in imported vanaspati oil and kirana.
Thereafter the matter was placed before Oak, J., who agreed with the view taken by Manchanda, J. The provisions of the Act which are relevant for our present purpose are Sections 3, 7 and 18.
The assessing authority accepted the returns submitted by the assessee and assessed it on the basis of those returns.
Consequently a numberice under Section 21 of the Act was issued and the escaped turnover was brought to assessment on the basis of best judgment assessment.
That assessment was number challenged by the assessee.
This appeal by special leave arises from the decision of the High Court of Allahabad in Sales Tax Reference No.
The reference was first heard by a Division Bench of the Allahabad High Court companysisting of Manchanda and Beg, JJ.
28 of 1964 on its file.
Thereafter the assessing authority received information that some part of the turnover of the assessee had escaped assessment.
Thereafter the assessee took up the matter in revision to the Board of Revenue but the Board also rejected the revision petition of the assessee on the ground that it is number open to it to challenge the reassessment as it had submitted to the original assessment.
That was a reference under Section 11 1 of the U.P. Sales Tax Act, 1948 to be hereinafter referred to as the Act .The two questions referred for the opinion of the High Court are Whether a dealer can elect assessment year basis from previous year basis under Rule 39 in a case in which Section 18 4 applies warranting assessment on previous year basis ?
