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TMI Blog1977 (8) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... e 226 of the Constitution is directed against the order of the Additional Judge (Revisions), Sales Tax, Meerut Range, in Revisions Nos. 2049 and 2050 of 1973. The petitioner was carrying on business of manufacturing and selling bricks. For the assessment years 1966-67 and 1967-68, the assessing authority under the Sales Tax Act rejected his books of account and made best judgment assessments. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y and capricious and based on no material and were also excessive. As pointed out by the Privy Council in Commissioner of Income-tax v. Badridas Ramrai Shop[1937] 5 I.T.R. 170 (P.C.); A.I.R. 1937 P.C. 133. , when the officer is to make an assessment to the best of his judgment against a person who is in default as regards supplying information, he must not act dishonestly, vindictively or capric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e rounds per season. But the Additional Judge (Revisions) proceeded on the assumption that the petitioner had used his brick kiln for four rounds only per season during those two assessment years. Thus the Additional Judge (Revisions) based his estimates on the best available material. Hence such estimates cannot be said to be arbitrary or capricious, though there must necessarily be some guesswor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of the petitioner's brick kiln remained the same as in the earlier years and that there was no increase in the number of such rounds to four.
We see no grounds to interfere with the order of the Additional Judge (Revisions). In the result, we dismiss this petition. But, in the circumstances of the case, we direct the parties to bear their own costs.
Petition dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
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