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 have found favour with the High Court which quashed the order of the sales-tax officer and held that the sales-tax officer could have made a provisional assessment to the best of his judgment on if no return had been filed by the assessee.

2. Mr. Manchanda appearing in support of the appeals has contended that the High Court has completely overlooked the purport and ambit of Section 7A of the Act, which does not exclude but in fact implies the provisions of the Act, including Section 7 (3). The sheet-anchor of the High Court s judgment is Section 7 (3) which runs thus :

"If no return is submitted by the dealer under sub-section (1) within the period prescribed in that behalf or, if the return submitted by him appears to the assessing authority to be incorrect or incomplete, the assessing authority shall after making such enquiry as he considers necessary, determine the turnover of the dealer to the best of his judgment and assess the tax on the basis thereof.

Provided that before taking action under this sub-section the dealer shall be given a reasonable opportunity of proving the correctness and completeness of any return submitted by him."

The High Court was of the opinion that as conditions mentioned in Section 7 (3) did not apply to the facts of the present case inasmuch as it was not a case in which the assessee had not filed a return at all, no assessment could have been made by the sales-tax officer. In our opinion, the High Court was in error in taking this view. Section 7A runs thus :-

(1) "The State Government may require any dealer to submit return of his turnover of a portion of the assessment year, and the assessing authority may, without prejudice to the provisions of Section 7 make provisional assessment in respect of such portion of the assessment year in accordance with the provisions of this Act in so far as they may be made applicable if the turnover of the dealer as determined by the assessing authority for such portion of the assessment year is not less than such proportion of the amount, if any, specified in or notified under sub-s. (2) of S. 3 or sub-s. (2) of S. 3-D, as the case may be, as the period under assessment bears to twelve months.

(2) Where the assessing authority has made a provisional assessment under sub-section (1), it shall not, by reason of such assessment, be precluded from redetermining in the turnover and making the assessment for the whole year."

3. This section clearly authorizes the assessing authority to make a provisional assessment in respect of the assessment year to the best of his judgment, and does not contain any pre-conditions at all. On the other hand, it applies the provisions of the Act which includes the provisions of Section 7 (3), which is the provision that confers power on the assessing authori