9911796707
TMI Blog1999 (5) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer (respondent No. 2) assessed the firm for the period of four quarters ending AB 2036 and by his order dated September 28, 1982 assessed the gross turnover to be Rs. 1,05,00,000 against the gross turnover of Rs. 60,55,765.18 as shown in the books of accounts. The appeal having been filed against the said assessment the appellate authority after several adjournments passed an ex parte order on September 29, 1992 rejecting the applicants' prayer for further adjournment on the ground that as many as 38 adjournments had already been allowed. He left the assessment uninterfered except for reducing the penalty from Rs. 10,000 to Rs. 1,000. The West Bengal Commercial Taxes Appellate and Revisional Board (hereinafter referred to as "the Board") ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,05,00,000 and if in the appellate stage the firm got adequate opportunity to produce documents in support of his case and whether the impugned orders are liable to be set aside. 4.. Mr. M.L. Bhattacharyya, learned advocate for the applicants, assails the assessment firstly on the ground that there is no reason whatsoever to reject the books of accounts of the firm. But the assessment order (annexure B to the application) tells a different story. Firstly, the applicant on the first date of hearing on assessment filed a revised return for the third and fourth quarter of the year AB 2036. The respondent No. 2 detected that the gross turnovers shown in these revised returns were not only higher than the corresponding figures given in the ori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e revised return by filing any supporting bill or other corroborating evidence. This aspect has not been disputed before us. 5.. Secondly, the C.T.O., found amongst the seized documents one "Express Duplicate Book" whose pages up to 83 were missing and the page Nos. 84 and 85 had some entries for the period from August 23, 1980 to August 27, 1980. Before us Mr. Bhattacharyya has adduced an explanation that this exercise book is intended to keep record of watches and clocks kept in the show-case of the shop. But this plea is innovative, pressed into service only before the Board and not before assessing officer or the appellate authority. It is evident from the assessment order that there was absolutely no explanation "as to whom watches a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal hearing. Mr. Bhattacharyya has tried to impress that in terms of number the firm and the revenue had even contributions in the matter of adjournments and that the firm cannot alone be blamed. But the fact remains that a long span of 5 years was wasted by allowing adjournments. The attempt to compare responsibilities for such adjournments by furnishing numerical data does not lead us to anywhere. It is enough distressing that 38 adjournments were allowed. The appellate authority has to stop somewhere and he has so stopped after an unconscionable 38 adjournments. The stalling of appeal hearing process in the name of opportunity cannot be permitted to continue indefinitely. As regards the firm's plea relating to the Advocate's illness, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessing officer thinks will assist him in arriving at a fair and proper estimate." This Tribunal in the case of Radhanath Patra [2001] 123 STC 75; (1998) 31 STA 212 followed the principle laid down in the abovementioned judgment and has observed as follows: "The expression 'the best of his judgment' appearing in section [i.e., section 11(1) of the Bengal Finance (Sales Tax) Act, 1941] sets the tone of the nature of the assessment. The assessing authority must make an assessment which in his own judgment is the best one in the given circumstances. The term 'judgment' within the meaning of this section dispels the idea of capricious or arbitrary conclusion and indicates that in making an assessment under this section the assessing authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eveal how and to what extent the location of the business place of the firm is likely to influence the business activity of the concerned year. It bears mentioned that an assessment order is subject to scrutiny by the superior forums. Hence, such order must refer to the supporting data whereon the decision is based, so that the scrutinising authority can appreciate the logical exposition of the impugned order. Mere use of some pet expressions in the order will not alone take the order to the level of "judgment". 11.. In the instant case the assessing officer has not mentioned in his order the materials which prompted him to raise gross turnover to Rs. 1,05,00,000 from a figure of Rs. 60,55,765.18. Accordingly such assessment cannot be all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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