https://www.taxtmi.com/caselaws?id=128043 Section 5(8) of the Mysore Sales Tax Act, 1957 permits provisional assessment only on the dealer's estimate or on the previous year's turnover. The assessing authority cannot discard those statutory bases and adopt a best judgment estimate under rule 16(b), because delegated rules cannot enlarge the power conferred by the Act. The phrase "on the basis" was read consistently with section 12(2), which also requires assessment on a correct and complete return. The provisional assessment made outside these limits was without competence and was set aside. en-us Mon, 21 Dec 1959 00:00:00 +0530 Tue, 26 Mar 2013 11:55:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128043 Section 5(8) of the Mysore Sales Tax Act, 1957 permits provisional assessment only on the dealer's estimate or on the previous year's turnover. The assessing authority cannot discard those statutory bases and adopt a best judgment estimate under rule 16(b), because delegated rules cannot enlarge the power conferred by the Act. The phrase "on the basis" was read consistently with section 12(2), which also requires assessment on a correct and complete return. The provisional assessment made outside these limits was without competence and was set aside. Case-Laws VAT and Sales Tax Mon, 21 Dec 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128043