TMI Blog1970 (11) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... the M.P. General Sales Tax Act by a best judgment assessment for the three quarters from 25th October, 1965, to 16th August, 1966. The assessing officer served a notice dated 22nd August, 1966, on the assessee. The notice was served on the assessee on 9th November, 1966, directing him to produce his accounts on 23rd November, 1966. On that date the petitioner did not appear. His counsel had sent a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the estimate is said to have been done is the previous year's assessment. 2.. The petitioner has filed a copy of the previous year's assessment which indicates that the total turnover had been assessed at Rs. 4,03,247. Out of this, a sum of Rs. 52,326 was found out as liable to payment of tax. This was then divided into four portions: an amount of Rs. 16,122 was assessed at 1 per cent., Rs. 28, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or assessing the tax at 7 per cent., 2 per cent. and 1 per cent. It, therefore, appears that the assessment made by the assessing officer was entirely an imaginary assessment and not a best judgment assessment. There seems to have been no basis on which the assessment was made. 3.. The assessee filed a revision against the order and one of the grounds taken in the revision, as stated by the Divi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that even a best judgment assessment must be a bona fide assessment and must be based on some material which could reasonably lead to the conclusion arrived at. 4.. The assessment order as well as the order in revision are accordingly quashed. The sales tax authorities may however proceed according to law. There will be no order as to costs. The outstanding amount of the security deposit shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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