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TMI Blog1967 (2) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... iginal assessing authority, determined his turnover on what is called the best judgment basis. The assessee runs a hotel. The officer therefore estimated his turnover by multiplying his establishment charges by 5. On that basis, he determined his turnover at Rs. 49,018.30 P. for the year 1960-61 and at Rs. 48,400 for the year 1961-62. He appealed to the Deputy Commissioner of Commercial Taxes and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h a small modification in regard to the ascertainment of the cost of establishment. The assessee has, therefore, appealed to this Court and contends that there was no basis for suo motu interference by the Commissioner. 2.. The Commissioner can interfere if he finds that the order which he seeks to revise is illegal or improper. He does not point out any illegality in the order of the Deputy Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n a lesser tax than what was justly due has been imposed. The mere fact that upon appeal the liability for tax gets reduced is not in itself, in our opinion, sufficient ground for holding that there has been prejudice to the revenue. 5.. Impropriety can be said to arise only where a decision is not based on evidence or is devoid of support in such evidence or where on a reading of the order it c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to state that the Deputy Commissioner's order suffers from any impropriety attracting his powers of revision. 7.. In the result, these two appeals are allowed, the orders of the Commissioner set aside and those of the Deputy Commissioner restored. 8.. The appellant will have his costs in these appeals (one set) Advocate's fee Rs. 100. Appeals allowed. - - TaxTMI - TMITax - CST, VAT & S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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