Best judgment assessment for non-filing of returns can proceed under the specific statutory provision, outside the other limitation rule.

Where an assessee failed to file the prescribed return, the assessing authority could make a best judgment assessment under section 10(1)(b) of the Rajasthan Sales Tax Act, 1954 after such enquiry as considered necessary. The provision was not displaced by section 12, and assessment was not confined to that section or its limitation period in such circumstances. The Tribunal erred in treating the assessment as available only under section 12 and in holding it time-barred. The assessment under section 10(1)(b) was therefore sustainable, and the contrary view was set aside.

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Issues: Whether, where no return had been filed, the assessment could validly be made to the best of judgment under section 10(1)(b) of the Rajasthan Sales Tax Act, 1954, or whether it could be made only under section 12 of that Act and was barred by limitation.

Analysis: The assessing authority proceeded on the footing that no return had been filed within the prescribed period under section 7(1) and, on the information available, made a best judgment assessment under section 10(1)(b). That provision authorises the assessing authority, where no return is submitted, to assess the tax to the best of its judgment after such enquiry as it considers necessary. Section 12 was therefore not the only provision under which assessment could be made. The Tribunal erred in treating the assessment as confined to section 12 and in holding it barred by limitation.

Conclusion: The assessment was sustainable under section 10(1)(b) of the Rajasthan Sales Tax Act, 1954, and the Tribunal's contrary view was and unsustainable.

Final Conclusion: The revision was allowed and the Tribunal's order was set aside, with the matter restored to the assessing authority in consequence of the appellate order.

Ratio Decidendi: Where an assessee fails to file the prescribed return, the assessing authority may make a best judgment assessment under the provision authorising such assessment, and the assessment is not confined to the limitation applicable to a different provision invoked for assessment in other circumstances.

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