https://www.taxtmi.com/caselaws?id=468834 A best judgment assessment of passenger and goods tax under the Mysore Motor Vehicles (Taxation on Passengers and Goods) Act, 1961 must rest on a fair and honest estimate supported by material collected by the Tax Officer. The power cannot be exercised on an inflexible presumption that a public carrier always carried its full complement of goods, nor on the mere fact of non-appearance by the operator. The proviso to Section 6 fixes only the upper limit of liability and does not require assessment on the footing of full load throughout the relevant period. The assessment was therefore legally unsustainable and was set aside. en-us Sat, 21 Sep 1968 00:00:00 +0530 Fri, 22 May 2026 16:28:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468834 A best judgment assessment of passenger and goods tax under the Mysore Motor Vehicles (Taxation on Passengers and Goods) Act, 1961 must rest on a fair and honest estimate supported by material collected by the Tax Officer. The power cannot be exercised on an inflexible presumption that a public carrier always carried its full complement of goods, nor on the mere fact of non-appearance by the operator. The proviso to Section 6 fixes only the upper limit of liability and does not require assessment on the footing of full load throughout the relevant period. The assessment was therefore legally unsustainable and was set aside. Case-Laws Indian Laws Sat, 21 Sep 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468834