1963 (4) TMI 47

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....ent of case submitted to this Court hy the Judge (Revisions) under section 11(4) of the U.P. Sales Tax Act at the instance of an assessee. The question formulated by the Judge (Revisions) is as follows: "Whether in the 'circumstances of the case the Sales Tax Officer was legally right in making the assessment without issuing a notice to the assessee." The assessee is a dealer; it did not sub....

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.... is that it is the duty of an assessee himself to submit a return of his turnover of the previous year within sixty days of the commencement of the assessment year in the prescribed form, vide, section 7(1). If he submits a return the assessing authority may accept it as correct and complete the assessment. If he does not accept it as correct and complete and finds it incomplete or incorrect he is....

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....ve (another) notice to the assessee. The very f act that a notice is expressly required to be given to an assessee only to enable him to prove the correctness or completeness of the return and the absence of the provision for a notice to be given during the best judgment assessment show that no notice is required to be given for the best judgment assessment. This was the view taken by a Bench of t....

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....te of a reasonable opportunity that the return filed by him was correct and complete. In both cases the assessing authority gets the right to make the best judgment assessment after making such enqiry as he considers necessary. If in one case it is not obligatory upon him to give notice to the assessee it is not obligatory for him to give notice in the other case also. No question of violation ....