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TMI Blog1977 (2) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... ended to the Union Territory of Delhi against two order of the Assistant Commissioner Shri R.K. Goswami both dated 31st July, 1972 but the same, after coming into force of the Delhi Sales Tax Act, 1975 which repealed the Bengal Finance (Sales Tax) Act, 1941 have been transferred to this Tribunal and treated as appeals. The other three appeals were filed under s. 43 of the Delhi Sales Tax Act, 1975 against the consolidated order of Shri Manmohan Narain, Assistant Commissioner dated 15th March, 1975. All these appeals were heard together and are being disposed of by this common order. 3. The sales of the appellant in the years 1965-66 and 1966-67 had been fixed at the rate of Rs. 110 per day by the assessing authority but in appeal the sal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessing authority or the appellate authority. Before the appellate authority it was pleaded, originally that there was a partnership between Shri Tilak Raj and Shri Paramanand which was dissolved on account of which the sale was adversely affected. The learned Counsel urged that even if no such plea had been taken in the earlier proceeding the same can be raised for the first time at this stage. He relied on the decision of the Supreme Court in Gurcharan Singh vs. Kamla Singh(1), in which it was held that a pure question of law going at the root of the case and based on undisputed or proven facts could be raised even before the court of last resort, provided the opposite side was not taken by surprise. On behalf of the department it was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctor had visited the shop of the appellant was Saturday and not Tuesday. In the above circumstances the assessing authority proceeded to frame the assessment on the basis of his best judgment and estimated the sale of the dealer at Rs. 120 per day. Taking into consideration that in previous year the sale had been estimated at Rs. 100 per day, the estimate of sale at Rs. 120 in assessment period cannot be said to be arbitrary or excessive. I find no good reason to disagree with the concurrent findings of the authorities below regarding the estimate of sale made by them. 6. The plea regarding dissolution has already been discussed above. This appeal has also no merits. 7. Appeal No. 2055/STT : This appeal related to the remaining p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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