1959 (12) TMI 34

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....is directed against the provisional assessment made by the Assistant Commercial Tax Officer, Kolar Second Sub-Circle, Kolar District, under the provisions of section 5(8) of the Mysore Sales Tax Act, 1957, for the year 1959-60. The assessee who is the petitioner before us was required by the Commercial Tax Officer to furnish an advance estimate of his turnover for that year, and the estimated turn....

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....ealer appears to the assessing authority to be incorrect or incomplete, the assessing authority shall, after giving the dealer a reasonable opportunity of proving the correctness or completeness of the return submitted by him, and after making such inquiry as it deems necessary, assess him to the best of its judgment." While this is how rule 16(b) reads, section 5(8) of the Act which provides f....

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....ler, as also the basis of his transactions in the previous year. Although, as required by section 5(8), the assessing authority had to determine the tax payable on one of those bases, he discarded both those bases, and made a best judgment assessment under the provisions of rule 16(b). This, in our opinion, he was not competent to do. Section 5(8) of the Act, it is plain, directs the assessing aut....

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....) of the Act does not bear that construction. That section only empowers the assessing authority to determine the tax as provided by it. It does not authorise him to make an estimate of the turnover himself. Rule 16(b) in so far as it empowers him to make such estimate, is clearly repugnant to section 5(8) of the Act and therefore invalid. Our view receives support from the language of section 12(....