1960 (4) TMI 59

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....x Tribunal, under section 24(1) of the Orissa Sales Tax Act. "(1) Whether on the facts and circumstances of this case the assessing officer was not justified in making best of judgment assessments for the quarters ending on 31st December, 1952, 31st March, 1953, and 30th September, 1953. (2) Whether on the facts and circumstances of this case the assessing officer was not competent to add anyth....

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.... March, 1953, when the goods were actually received from the seller. The Sales Tax Officer considered this to be irregular and asked him to explain the irregularity. But on 19th February, 1954, the petitioner expressed his inability to account for the irregularity and then the Sales Tax Officer came to the following conclusion: "From these factors it is clear that the dealer does not maintain corr....

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.... 4.. The power of the Sales Tax Authorities to assess to the best of their judgment under section 12(3) of the Orissa Sales Tax Act arises if the requirements of sub-section (3) of section 12 are not satisfied, that is to say, if the Sales Tax Officer finds that the returns furnished by the assessee are not correct and complete, he is required to give notice to the assessee to produce evidence i....