1959 (11) TMI 41

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....N:- In this second revision before the Board, the only point for consideration is the reasonableness of the best of judgment assessment. The petitionerwho is a sweet-meat seller had submitted a return for Rs. 16,034, which was not accepted because his accounts were not considered reliable. The Assistant Sales Tax Superintendent made a best of judgment assessment on a turnover of Rs. 45,000. In ....

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.... Accepted. 1951-52 Rs. 16,507 Enhanced to Rs. 30,000, on appeal reduced to Rs. 21,183. 1952-53 Rs. 17,314 Accepted. 1953-54 Rs. 13,202 Enhanced to Rs. 40,000, reduced by the Deputy Commissioner to Rs. 22,000.   It would thus appear that in this 6 year period, for four years the returns of the petitioner were accepted, and assessments based thereon; and in the ....