1946 (5) TMI 9

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..... main ground on which the petition succeeds is that the view taken by the Assistant Commissioner in this case (namely, Mr. Parmeshwar Dayal) which has been upheld by the Com- missioner of Patna is diametrically opposite to the view taken by Rai Sahib (now Rai Bahadur) Sadashiv Prasad, Deputy Commissioner of Sales Tax, Bihar, in his order, dated 31st August 1945, in his Sales Tax Case No. 33 of 1945 .....

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..... y to consider other evidence, and if such other evidence is believed, the assessing authority would, in the opinion of the Board, be exercising a sound discretion in allowing the claim based thereon. The Board is fortified in this view because the Act provides that even where no evidence is called for or return filed, the assessing authority can make the assessment without the evidence or to the b .....

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