TMI Blog1992 (7) TMI 328X X X X Extracts X X X X X X X X Extracts X X X X ..... he estimate of the turnover had proper nexus with the materials on the record or was it arbitrary? 3.. The short facts leading to these two references are that the Deputy Commissioner, Commercial Taxes, Patna received a written complaint from one Sheodeni Prasad alleging therein that three persons, namely, Judagi Sa (assessee in this reference) Ram Khelawan Sao (assessee in Tax Case No. 145 of 1979) and one Doman Sao were running business in foodgrains without getting themselves registered under the provisions of the Bihar Sales Tax Act, 1959 (hereinafter referred to as the Act ). It was mentioned in the report that these three persons were carrying on business and were dealing in grains, potato, etc., but were evading payment of sales t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these assessees. The registered cover was refused with the endorsement of the postal peon of refusal by the assessees. The assessing officer thereafter held another local enquiry on February 19, 1973 and during the course of this enquiry he also found that these persons were carrying on business since 1965. Since the assessee failed to appear inspite of service of notice through various modes the assessing officer made best judgment assessment on the basis of various enquiry reports. 4. In the case of Judagi Sao the total turnover between January 31, 1965 and December 31, 1972, has been estimated to be Rs. 3,90,000 upon which tax of Rs. 14,500 has been assessed whereas Rs. 500 has been imposed as penalty. In the case of Ram Khelawan Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oiding service of notices the same were sent to them under registered cover which were refused by them. An affidavit was filed on behalf of the assessee before the revisional authority, i.e., the Commissioner of Commercial Taxes denying the service of notices upon them. The Tribunal rejected the stand of the assessees that notices were not served upon them and refused to place reliance upon the affidavit filed by them on the ground that according to the affidavit the assessees learnt about the assessment order for the first time from Mukhiya of the local Gram Panchayat but in support of this fact that they learnt from the Mukhiya no certificate of the Mukhiya was produced nor any supporting affidavit by him was filed. Apart from this the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel submitted that the order of assessment has been passed without any material. It is well-settled that best judgment assessment can be made but for that there must be materials. From the orders of the Tribunal and the assessing officer it appears that the order of assessment has been passed upon the information collected by the assessing officer under three different reports and the officers who have submitted the reports have made due enquiry and examined various persons. Therefore, it cannot be said that the best judgment assessment has been made without any material on the record. In my view, the Tribunal has not committed any error in deciding this question as well. 8.. For the foregoing reasons question No. 1 is answered in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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