1977 (8) TMI 148

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..... onal 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 petitioner appealed against those assessment orders and ultimately .....

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..... 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 capriciously, because lie must exercise judgment in the matter; he mus .....

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..... eded 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 guesswork as to the number of rounds the petitioner might have used his .....

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