https://www.taxtmi.com/caselaws?id=150552 Best judgment assessment under section 18 of the M.P. General Sales Tax Act and rule 33 requires the assessing authority to make a fair estimate on the basis of material on record and surrounding circumstances. The assessee must be given an opportunity to meet the material relied on, including discrepancies, comparable cases, or information used against him, and should not be assessed on material collected behind his back. However, the law does not require a separate second notice on the proposed estimate in every case. Once the books are lawfully rejected and the relevant material is disclosed for explanation, a further opportunity to object to the estimate itself is not invariably mandatory. en-us Thu, 11 Nov 1971 00:00:00 +0530 Sat, 18 May 2013 15:18:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150552 Best judgment assessment under section 18 of the M.P. General Sales Tax Act and rule 33 requires the assessing authority to make a fair estimate on the basis of material on record and surrounding circumstances. The assessee must be given an opportunity to meet the material relied on, including discrepancies, comparable cases, or information used against him, and should not be assessed on material collected behind his back. However, the law does not require a separate second notice on the proposed estimate in every case. Once the books are lawfully rejected and the relevant material is disclosed for explanation, a further opportunity to object to the estimate itself is not invariably mandatory. Case-Laws VAT and Sales Tax Thu, 11 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150552