https://www.taxtmi.com/caselaws?id=127358 Best judgment assessment under section 11(2) of the Bengal Finance (Sales Tax) Act, 1941, was held unsustainable where the dealer had applied for registration and the delay in granting the certificate was attributable to the taxing authority. The statutory scheme then in force contemplated assessment on failure to apply for registration, not on mere non-registration caused by administrative delay. The authority also went beyond its limited role by inquiring into irrelevant antecedents instead of deciding the registration application. As the precondition for invoking section 11(2) was not met, the assessing authority lacked jurisdiction and the assessment for the period of withheld registration could not stand. en-us Fri, 17 Jun 1955 00:00:00 +0530 Thu, 07 Mar 2013 18:16:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127358 Best judgment assessment under section 11(2) of the Bengal Finance (Sales Tax) Act, 1941, was held unsustainable where the dealer had applied for registration and the delay in granting the certificate was attributable to the taxing authority. The statutory scheme then in force contemplated assessment on failure to apply for registration, not on mere non-registration caused by administrative delay. The authority also went beyond its limited role by inquiring into irrelevant antecedents instead of deciding the registration application. As the precondition for invoking section 11(2) was not met, the assessing authority lacked jurisdiction and the assessment for the period of withheld registration could not stand. Case-Laws VAT and Sales Tax Fri, 17 Jun 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127358