Judgment

KRISHNA IYER, J. - These appeals relate to sales-tax assessments for the period 1964-65. The assessments made were best-judgment assessments, which were challenged in the High Court under Art. 226 of the Constitution. The High Court set aside the assessments, making various observations, but directed that it would be open to the opposite party No. 1, i. e., the sales-tax officer, who is also before us, to take the question of re-assessment for the years in question. Although there were four years involved before the High Court, we are concerned only with three years since the State has not chosen to file an appeal in regard to the assessment for the year 1963-64.

2. We are satisfied that there is no need to interfere with the order of the High Court, but we should like to make certain clarifications. The re-assessment for 1964-65 will be started and there will be no plea of limitation raised by the respondent, particularly, in the light of the amended provision, namely, the second proviso to S. 21 (2) of the U. P. Sales Tax Act. It has been brought to our notice that so far as years 1965-66 and 1966-67 are concerned, assessment proceedings have been completed. Those assessm