1960 (10) TMI 84

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..... ed in O.P. 533/60 is for 1957-58; and that in O.P. 532 for 1959-60. The turnover determined in the earlier assessment is Rs. 17,00,000 and in the later year Rs. 20,00,000. The assessment order for each year is very brief; and states the several dates on which the dealer had been asked to furnish the accounts and his persistent failures. The order then says that the officer has determined the net t .....

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..... st of his judgment against a person who is in default as regards supplying information. He must not act dishonestly or vindictively or capriciously because he must exercise judgment in the matter. He must make what he honestly believes to be a fair estimate of the proper figure of assessment, and for this purpose, he must, their Lordships think, be able to take into consideration local knowledge a .....

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..... rror apparent on the face of the record to justify our interfering in these two petitions by vacating the assessments and directing the officer to make fresh assessments according to law. The writ petitioners can submit their accounts for the relevant years, which, we are informed, have now been returned from Maharashtra State, and could not be furnished earlier because they had been sent there fo .....

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