1960 (11) TMI 95

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..... the formula adopted by the department had no basis, although the Deputy Commissioner of Commercial Taxes had jurisdiction to revise the assessment made by the assessing authority. We do not think this conclusion of the Tribunal could be assailed before us. Obviously, the assessment is based on a guess work. The only ground that could be urged in support of the proposal to revise the assessment i .....

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..... . W.P. Nos. 423 to 425 of 1959; W.P. Nos. 518, 519 and 526 of 1959. Notices were issued by the Deputy Commissioner calling upon the petitioners in W.P. Nos. 423, 424 and 526 of 1959 to show cause why the assessments made by the proper Commercial Tax Officer should not be revised. Here again, there is no basis for the issue of the notice except the ground that it was unlikely that the assessees w .....

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