JUDGMENT C. S. P. Singh, J. - The Additional Judge (Revisions) Sales Tax, Aligarh Range, Aligarh has u/s 11(3) of the U.P. Sales Tax Act referred the following question for our opinion :- "Whether circumstances of the case the first assessment can also be made u/s 21 when whole of the turnover has escaped assessment as the dealer has neither filed return nor paid any sales tax for the year in dispute ?" 2. The reference relates to a number of dealer and a single reference has been made as a similar question of law arose. Regular assessment u/s 7(3) of the Act had not been made against any of the assessee, and no returns had also been filed by any of them. Later on proceedings u/s 21 of the act were taken and best judgment assessment made. On appeal, it was urged that proceedings u/s 21 could not be taken out, as no proceedings u/s 7(3) had been started. This contention was accepted and the assessment annulled. A revision filed against the appellate order by Commissioner Sales Tax was also rejected. The question referred is squarely covered by a decision of a full Bench of this Court in the case of Commissioner of Sales Tax U.P., Lucknow vs. Jagmohan Nath, Agra 1972 Tax Cas 237. It has been held, that in cases where no returns are filed, the assessment can be made both u/s 7(3) as well as section 21 of the Act. Further, that it is not necessary for the assessing authority to first make an assessment u/s 7(3) of the Act, and then to proceed u/s 21 of the Act. In view of this Full Bench decision, we answer the question in the affirmative, in favour of the Department and against the assessee. As none has appeared to oppose the reference, there shall be no order as to costs.