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TMI Blog1991 (9) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... 87, to refer them along with the statement of facts: "(1) Whether, on the facts and in the circumstances of the case, the determination of the liability to pay tax with effect from April 1, 1980, is bad in law without determining the date of start of business? (2) Whether, the findings of the taxing authorities on the facts and in the circumstances of the case, are based on no evidence and als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. The assessments were assailed in appeal before the Assistant Commissioner of Sales Tax, Ganjam Range, Berhampur, who upheld the assessments. The petitioner's challenge before the Tribunal in second appeals, was that there was no material for determination of the daily sales for the various assessment years. The Tribunal did not accept the contention holding that in view of the statement of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for referring the questions as above was given. 3.. On consideration of the materials placed, we find that the Tribunal has recorded a categorical finding that the petitioner started his business from April, 1979. This conclusion is based on the statement of the assessee on February 11, 1982, that business was started about 2 years back. It cannot be, therefore, held that no starting point of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sible. Best judgment assessment is not necessarily an enhancement assessment. If assessee places acceptable materials for consideration and the books of accounts maintained are free from blemish, the assessing officer can accept the turnovers returned. If, however, the accounts are incomplete and unreliable enhancement of turnovers can be made. Similar view has been expressed by a Full Bench of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 473 (Orissa) [FB] supra. years, unless their relevance to any other period is established by the assessing officer. Similar view was expressed by the Allahabad High Court in Babu Ram Vishnoi v. Commissioner of Sales Tax [1972] 29 STC 392 and Hukam Chand Mahendra Kumar v. Commissioner of Sales Tax [1972] 29 STC 394. In the case at hand, no material of relevance has been indicated to justify the est ..... X X X X Extracts X X X X X X X X Extracts X X X X
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