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TMI Blog1960 (4) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... of this case the assessing officer was not justified in making best of judgment assessments for the quarters ending on 31st December, 1952, 31st March, 1953, and 30th September, 1953. (2) Whether on the facts and circumstances of this case the assessing officer was not competent to add anything more to the gross turnover or taxable turnover, as returned by the applicant than the amount of sale act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be irregular and asked him to explain the irregularity. But on 19th February, 1954, the petitioner expressed his inability to account for the irregularity and then the Sales Tax Officer came to the following conclusion: "From these factors it is clear that the dealer does not maintain correct accounts of his sale and purchase and the accounts produced by the dealer cannot therefore be relied upon. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Orissa Sales Tax Act arises if the requirements of sub-section (3) of section 12 are not satisfied, that is to say, if the Sales Tax Officer finds that the returns furnished by the assessee are not correct and complete, he is required to give notice to the assessee to produce evidence in support of the returns. If he fails to produce such evidence, then the Sales Tax Officer may proceed to assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chose to call upon the assessee to explain the same or to furnish better returns and if he expressed his inability to do so, its jurisdiction to assess him to the best of its judgment under section 12(3) comes into operation. We would accordingly answer question no. (1) in the negative and hold that the assessing officer was justified in making best of judgment assessment. The reference is accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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