Judgment

SHAH, J.

( 1 ) THE following question referred for opinion under section 11 of the U. P. Sales Tax Act, 1948, was answered by the High court of Allahabad, in both its branches, in the affirmative: "whether section 18 (4) takes away the right of election of the assessment year conferred on every dealer by the first proviso to section 7 read With rule 39 (1) and whether tax is to be imposed on a new dealer on his turnover computed in accordance with section 18 (4) in spite of his election of the assessment year by filing quarterly returns ?" The Commissioner of Sales Tax has appealed to this court with special lave.

( 2 ) THE respondents commenced business in cotton textiles at Bulandshahr in U. P. during the assessment year 1949-50 and they were assessed to sales tax under section 18 (3) of the U. P. Sales Tax Act, 15 of 1948, on their turnover of that year. During the assessment year 1950-51 the respondents filed quarterly returns. The Sales Tax Officer, Bulandshahr, rejected the contention of the respondents that they were liable to be assessed on the turnover computed in accordance with section 18 (4) of the U. P. Sales Tax Act, 1948, and computed the taxable turnover of t