9911796707
TMI Blog1965 (4) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent-Commercial Tax Officer made a summary assessment upon the petitioner and estimated the gross turnover at Rs. 1,80,000 and the taxable turnover at Rs. 1,20,000 and assessed upon the petitioner sales tax amounting to Rs. 6,000. He also imposed a penalty of Rs. 100 on the petitioner. 2.. Aggrieved by the assessment order the petitioner moved this Court under Article 226 of the Constitution praying for a writ of certiorari for the quashing of the alleged best judgment assessment and for a mandate upon the respondents directing them to forbear from enforcing the assessment order against the petitioner and obtained this Rule. 3.. Mr. Anil Kumar Sinha, learned Advocate for the petitioner, contended that the best judgment assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rns by and the assessments of, the assessee and all other matters which he thinks would assist him in arriving at a fair and proper estimate. Though there must be necessarily some guess work in the matter, it must be honest guess work. If any authority be needed for the aforesaid proposition, reference need be made to the decision of Privy Council in Income Tax Commissioner v. Badridas Ramrai Shop[1937] 5 I.T.R. 170; L.R. 64 I.A. 102. In the same tune the Supreme Court has laid down the law in the case of Messrs. Raghubar Mandal Harihar Mandal v. The State of Bihar[1957] 8 S.T.C. 770; (1958) S.C.A. 852., from which I set out the relevant extract: "No doubt it is true that when the returns and the books of account are rejected, the assessi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uirements of law in making a best judgment assessment. 6.. Mr. Chakravarty lastly contended that the petitioner had alternative remedies by way of appeal and revision. He did not take recourse to the same. He must not be permitted to succeed straightway by way of an application under Article 226 of the Constitution. I am unable to sustain the argument in the form made. It is no doubt true that where there is an alternative remedy, this Court may not in its descretion interfere. The existence of an alternative remedy does not touch the jurisdiction of this Court to interfere. In the instant case, regard being had to the exceedingly unsatisfactory nature of the assessment order, I have decided to exercise my discretion in favour of the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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