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TMI Blog1969 (2) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... it petitions is whether the assessment made by the Deputy Commercial Tax Officer on the best judgment basis smacks of arbitrariness so that the assessment orders may be quashed. It would appear that in all these cases, provisional assessments were made for the year 1962-63 and the assessment amounts were also paid. At the time of final assessment, the Deputy Commercial Tax Officer, on a perusal o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n that basis and levied the tax thereon, of course, making allowance for defects in mechanism, minor differences from rotary to rotary, quality of seeds and skill of the driver. These allowances were not made on actual proper checking or on reasonable calculative basis. As the resultant turnover had inflated the tax figure enormously, the petitioners went up in appeal. Under the provisions then in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f is affected by various factors. That apart, the results of the tests carried on in other concerns or undertakings, which may not be similarly circumstanced for various reasons, cannot form a reasonable basis for determining the yield of the petitioners' concerns. It is on these grounds that the assessments have been brought into question. To our mind, there is force in the argument advanced by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be of much relevance for the purpose of these mills about which it cannot be said that they are similarly circumstanced in all respects. As the data relied upon by the assessing authorities, which is made the basis of best judgment assessment, thus smacks of arbitrariness, the best judgment assessment is liable to be set aside. The orders are therefore quashed. It is, however, open to the authori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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