MATHUR, J. :- In these Writ Petitions the following question has been referred to us for decision in view of the conflict in two decisions of this Court, namely, M/s. Adarsh Bhandar v. Sales Tax Officer, Aligarh, AIR 1957 All 475 (FB) and Steel Enterprises (Pvt.) Ltd. v. State of Uttar Pradesh, 1969 All LJ 399.

"Whether in view of the various sub-rules of Rule 41, U. P. Sales Tax Rules, a dealer is entitled to deposit the tax admitted by him to be due and whether the assessing authority is entitled to make an enquiry whether the position assumed by the dealer as to his liability was justified in law, while making the provisional assessment?"

AIR 1957 All 475 (FB) (Supra) is a Full Bench decision, wherein Mootham, C. J. observed as below :-

"Under sub-rule (3) of Rule 41 the Sales Tax Officer is empowered to make an assessment to the best of his judgment when no return is submitted or when a return is submitted but is not accompanied by a treasury chalan in proof of the deposit in the treasury of the amount of tax calculated by the dealer on the turnover shown in such return or by a cheque for that amount. The dealer is required to calculate the tax payable in accordance with