1952 (1) TMI 15

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....te. For the period to which the assessment relates, namely, 1st June, 1947, to 14th November, 1947, he was able to produce his books of accounts for all shops, except those at Akola and Yeotmal. The books pertaining to these shops were burnt some time before he was asked to produce them. Accordingly the Assistant Commissioner proceeded to make his assessment in respect of these shops to the best o....

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....t the general percentage of enhancement and his plea is that something like the same figure would have been appropriate for the Akola and Malkapur shops also, or that at least some convincing reasons should have been given for adopting a higher percentage. In opposing this point of view, the learned counsel for the State has relied on Commissioner of Income- tax, United and Central Provinces v. Ba....

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....at sense too the assessment must be to some extent arbitrary." 4.. The appropriateness of these principles in respect of assess- ments made under Section 11(4) of our Sales Tax Act has not been seriously questioned by the applicant's learned counsel. All that he urges, however, is that to make the proceedings an honest effort at assessment, there must be some reasons given for the assessment ma....