C. T. O. MORADABAD versus H. FARID AHMED & SONS.

C. T. O. MORADABAD versus H. FARID AHMED & SONS.

The assessing authority has the power to make a provisional assessment under Section 7A of the U.P. Sales Tax Act, regardless of whether the assessee has filed a return. There is no inconsistency between the Act and the rule, and the High Court was in error quashing the order for this reason.

Parties
Appellant: C.T.O. Moradabad; Respondent: H. Farid Ahmed & Sons
Jurisdiction
India
Judgment Date
12 September 1975
Procedural Posture
Civil Appeal / Appeal From Allahabad High Court Judgment
Outcome
appeals allowed
Legal Topics
Provisional Assessment, Jurisdiction of Assessing Authority, Interpretation of Statutes
Tax Law Provisional Assessment Jurisdiction of Assessing Authority Interpretation of Statutes

Case Brief

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Parties

C.T.O. Moradabad

Appellant

H. Farid Ahmed & Sons

Respondent

Procedural Posture

Civil Appeal / Appeal From Allahabad High Court Judgment

Legal Issues

  1. 1 Whether a provisional best judgment assessment can be made when the assessee has filed a return under the U.P. Sales Tax Act

Ratio Decidendi

The assessing authority has the power to make a provisional assessment under Section 7A of the U.P. Sales Tax Act, regardless of whether the assessee has filed a return. There is no inconsistency between the Act and the rule, and the High Court was in error quashing the order for this reason.

Court Disposition

appeals allowed

Orders

  • Judgments and orders of the High Court set aside.
  • Parties to bear their own costs throughout.