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

The Supreme Court held that Section 7A of the U.P. Sales Tax Act authorizes the assessing authority to make a provisional assessment without any pre-conditions, including the submission of a return. The Court clarified that the provisions of Section 7(3) do not restrict the authority's power to assess based on the best judgment, regardless of whether a return has been filed. Consequently, the High Court's ruling that quashed the sales-tax officer's order was overturned, affirming the officer's jurisdiction to make a provisional assessment.