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TMI Blog1966 (9) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... epend upon so many factors some of which at least are not capable of quantitative analysis. It must therefore be based on honest guesses to some extent. Even so, the Courts have insisted that the process is a quasi-judicial one and that therefore the assessments must be based on material. This has been ruled by the Supreme Court in Raghubar Mandal Harihar Mandal v. The State of Bihar[1957] 8 S.T.C. 770. The Supreme Court said: "There must be something more than bare suspicion to support the assessment. When the returns and the books of account are rejected, the assessing officer must make an estimate and to that extent he must make a guess; but the estimate must be related to some evidence or material and it must be something more than me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner had kept books of account and had submitted a return. But during the course of the assessment proceedings it was discovered that certain declarations were made by two drivers of certain vehicles that passed through a particular check post on 12th September, 1964, and on 9th February, 1965. These declarations indicated that the petitioner had purchased 40 bags of jaggery which passed through the check post on 12th September, 1964, and 60 bags which passed through the check post on 9th February, 1965. The price of this 100 bags would come to about to Rs. 3,000. What the officer has done is to take the average of these two and to assume that similar quantities have been brought through the check post by the dealer every week of the yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 965, similar goods have been carried during every week of the year. There is no material whatever for thinking that similar goods have been carried on any other day during the year of assessment. Notwithstanding the non-availability of material the assessing authority has assumed that every week of the year similar quantities have been carried by him through the check post. This assumption is without any basis. I therefore think that I should interfere under Article 226 of the Constitution and I quash exhibit P-1 order and allow this writ application. This of course will not preclude the assessing authority from requantifying the turnover and making any fresh assessment on the petitioner in the light of what is stated above and in accordanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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