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2017 (1) TMI 964 - HC - VAT and Sales TaxValidity of assessment order u/s 39 of the Act - notice has been issued without forming any opinion as to the turnover escaping assessment as required under sub-section (1) of section 43 - whether before issue of notice u/s 43 of the Act, assessment can be completed u/s 39? - natural justice - whether the impugned order is passed arbitrarily, without jurisdiction and against the principles of law so as to quash the same? - Held that: - the best judgment procedure adopted by the assessing authority must be related to some evidence or material and must be more than their suspicion. It appears none of the material or evidence has been produced or relied upon by the opposite party to come to a conclusion that average business of the petitioner comes to ₹ 15,000. Moreover, when the petitioner is engaged in selling of some low cost tiffin, and some rasgola at no stretch of imagination the daily business would reach to such an amount. It is a fact that he has engaged six persons including himself and his brother. The best judgment assessment as required to be followed under law to make assessment u/s 43(1) of the Act being not followed by the opposite party, the impugned order is illegal, bad in law, vulnerable and liable to be quashed - petition allowed - decided in favor of petitioner.
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