1960 (10) TMI 84

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....of any materials furnished by the dealer. The assessment challenged in O.P. 533/60 is for 1957-58; and that in O.P. 532 for 1959-60. The turnover determined in the earlier assessment is Rs. 17,00,000 and in the later year Rs. 20,00,000. The assessment order for each year is very brief; and states the several dates on which the dealer had been asked to furnish the accounts and his persistent failur....

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....170 at p. 180.: "The officer is to make an assessment to the best of his judgment against a person who is in default as regards supplying information. He must not act dishonestly or vindictively or capriciously because he must exercise judgment in the matter. He must make what he honestly believes to be a fair estimate of the proper figure of assessment, and for this purpose, he must, their Lords....