https://www.taxtmi.com/caselaws?id=101078 A provisional assessment under section 7-A of the U.P. Sales Tax Act was upheld as available even where the dealer had filed quarterly returns. The Court read section 7-A as conferring a substantive power to make provisional assessment for part of the assessment year without any precondition that no return must have been filed. Rule 41(3) was treated as a procedural supplement and could not narrow the scope of the parent Act. The assessing authority therefore retained jurisdiction to proceed with provisional assessment notwithstanding the filing of returns, and the challenge to that power failed. en-us Fri, 12 Sep 1975 00:00:00 +0530 Thu, 12 May 2016 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101078 A provisional assessment under section 7-A of the U.P. Sales Tax Act was upheld as available even where the dealer had filed quarterly returns. The Court read section 7-A as conferring a substantive power to make provisional assessment for part of the assessment year without any precondition that no return must have been filed. Rule 41(3) was treated as a procedural supplement and could not narrow the scope of the parent Act. The assessing authority therefore retained jurisdiction to proceed with provisional assessment notwithstanding the filing of returns, and the challenge to that power failed. Case-Laws VAT and Sales Tax Fri, 12 Sep 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101078