2009 (5) TMI 807

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..... sed by the Commercial Tax Officer, Salkia Charge, for the period of four quarters ending on December 31, 1982 under the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as, "the 1941 Act"), the appellate order dated July 11, 1996 and the revisional order dated April 22, 2008. The assessing authority proceeded to assess the petitioner's tax liability during the concerned period ex part .....

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..... culars from past records were disclosed or recorded in the order. It is well-settled that a best-judgment assessment cannot be arbitrary or whimsical. It should have some basis and some relation with the past records. Some guess-work is no doubt permissible but that does not mean the assessing authority can do whatever he likes. There were also apparent errors in some calculations. The petitioner .....

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..... ority also refused to accept the appeal as the original demand notice was not submitted along with the memo of appeal. Revision was preferred before the West Bengal Commercial Taxes Appellate and Revisional Board (in short, "the Board"). Before the Board the petitioner took the plea that as the demand notice was defective, limitation did not start running from the date of service of such defective .....

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..... ty at the time of assessment. In the present case the assessing authority failed to perform a statutory duty causing substantial injustice or prejudice to the petitioner. When the authorities put the blame on the assessee they must ensure that they performed their part diligently and carefully. Secondly, a best-judgment assessment cannot be imaginary and baseless. The order should clearly indicate .....

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..... . The petitioner will appear before the assessing authority on or before September 21, 2008 for obtaining date of hearing of the assessment proceeding for the concerned period. The assessing authority will try to dispose of the assessment proceeding by December 31, 2008. Application is disposed of. No order as to costs. DIPAK CHAKRABORTI (Technical Member).--I agree.
Case laws, Decisions, Jud .....

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