1967 (2) TMI 81

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.... same assessee and relate to two assessment years 1960-61 and 1961-62. The Commercial Tax Officer, the original assessing authority, determined his turnover on what is called the best judgment basis. The assessee runs a hotel. The officer therefore estimated his turnover by multiplying his establishment charges by 5. On that basis, he determined his turnover at Rs. 49,018.30 P. for the year 1960-6....

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.... revision, set aside the order of the Deputy Commissioner and restored that of the original authority with a small modification in regard to the ascertainment of the cost of establishment. The assessee has, therefore, appealed to this Court and contends that there was no basis for suo motu interference by the Commissioner. 2.. The Commissioner can interfere if he finds that the order which he s....

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.... been imposed or that by the application of the relevant statute on an incorrect or incomplete interpretation a lesser tax than what was justly due has been imposed. The mere fact that upon appeal the liability for tax gets reduced is not in itself, in our opinion, sufficient ground for holding that there has been prejudice to the revenue. 5.. Impropriety can be said to arise only where a decis....