Best judgment reassessment allowed for pre-amendment years where the explanation was clarificatory, not a new power.

Best judgment reassessment under section 12 of the Rajasthan Sales Tax Act, 1954 was held permissible for assessment years before the 1969 explanation was inserted, because the explanation was treated as clarificatory rather than as creating a new post-amendment power. The Court applied the principle that reassessment is a fresh assessment and relied on Supreme Court authority recognising best judgment in reassessment proceedings. It rejected the view that the power was confined to periods after 2 May 1969, and upheld reassessment of escaped turnover for the earlier years in favour of Revenue.

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Issues: Whether reassessment under section 12 of the Rajasthan Sales Tax Act, 1954 could be made on the basis of best judgment for assessment years prior to insertion of the explanation by Act No. 11 of 1969.

Analysis: The reassessment related to escaped turnover for assessment years 1961-62 to 1965-66, while the explanation expressly permitting best judgment assessment under section 12 was inserted only with effect from 2 May 1969. The Court held that the explanation was merely explanatory and did not create a new power limited to post-amendment cases. Relying on the principle that reassessment is only a fresh assessment and on the Supreme Court's ruling that best judgment may be used in reassessment, the Court rejected the contrary view that such power was unavailable before the amendment.

Conclusion: Best judgment reassessment under section 12 was permissible even for the assessment years prior to the 1969 amendment, in favour of Revenue.

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