JUDGMENT

FAZL ALI, J. :—These appeals by the sales-tax officer have come up to this Court by certificate of fitness granted by the High Court of Allahabad. 757 The appeals involve a very short point, turning upon the interpretation of Sec. 7A of the U.P. Sales Tax Act, (hereinafter referred to as the Act), (hereinafter referred to as the Act). It appears that the respondent is a partnership firm, carrying on business in the district of Moradabad. The assessment quarters in question are two quarters of 1968. By an order dated 31st December, 1968, the sales-tax officer found from the turn-over of the firm as revealed from the quareterly returns filed by the assessee that it disclosed an assesseble income. The sales-tax officer, therefore, proceeded to make a provisional assessment in respect of the portion of the assessment year concerned, purporting to act under S. 7A of the U.P. Sales Tax Act. The assessee being aggrieved by this order, instead of going in appeal against the order, challenged the same before the High Court praying that the sales-tax officer had no jurisdiction to make a provisional assessment, because the assessee had in fact filed a return. The argument appears to