https://www.taxtmi.com/caselaws?id=462891 Section 7-A of the Madras Entertainments Tax Act permits best judgment assessment only on material relating to the particular weekly return sought to be assessed, because each weekly return is a separate unit under the Act and rules. Defects noticed in a later inspection cannot, by themselves, justify reopening and reassessing earlier weekly returns unless there is independent material showing those earlier returns were incorrect or incomplete. As no defect had been found in the earlier inspections and no supporting material was shown for the past periods, the assessment for those earlier periods was held without jurisdiction and liable to be quashed. en-us Wed, 20 Nov 1963 00:00:00 +0530 Wed, 23 Jul 2025 10:51:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462891 Section 7-A of the Madras Entertainments Tax Act permits best judgment assessment only on material relating to the particular weekly return sought to be assessed, because each weekly return is a separate unit under the Act and rules. Defects noticed in a later inspection cannot, by themselves, justify reopening and reassessing earlier weekly returns unless there is independent material showing those earlier returns were incorrect or incomplete. As no defect had been found in the earlier inspections and no supporting material was shown for the past periods, the assessment for those earlier periods was held without jurisdiction and liable to be quashed. Case-Laws Indian Laws Wed, 20 Nov 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462891