1959 (11) TMI 41

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..... easonableness of the best of judgment assessment. The petitionerwho is a sweet-meat seller had submitted a return for Rs. 16,034, which was not accepted because his accounts were not considered reliable. The Assistant Sales Tax Superintendent made a best of judgment assessment on a turnover of Rs. 45,000. In the first appeal before the learned Assistant Commissioner of Sales Tax, the amount was re .....

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..... 7 Enhanced to Rs. 30,000, on appeal reduced to Rs. 21,183. 1952-53 Rs. 17,314 Accepted. 1953-54 Rs. 13,202 Enhanced to Rs. 40,000, reduced by the Deputy Commissioner to Rs. 22,000. It would thus appear that in this 6 year period, for four years the returns of the petitioner were accepted, and assessments based thereon; and in the two .....

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..... and the period during which it is kept open, are factors which have remained constant throughout the 6 year period, and offer no explanation for any significant increase over the -turnover assumed in the past. Taking all the circumstances into account, it appears to the Board proper that the turnover on which the assessment against the petitioner should be based, should be reduced to a figure of R .....

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