1966 (9) TMI 123

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....cepted that in making such assessments there cannot be an arithmetical precision as the assessment should depend upon so many factors some of which at least are not capable of quantitative analysis. It must therefore be based on honest guesses to some extent. Even so, the Courts have insisted that the process is a quasi-judicial one and that therefore the assessments must be based on material. This has been ruled by the Supreme Court in Raghubar Mandal Harihar Mandal v. The State of Bihar[1957] 8 S.T.C. 770. The Supreme Court said: "There must be something more than bare suspicion to support the assessment. When the returns and the books of account are rejected, the assessing officer must make an estimate and to that extent he must make ....

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....der of assessment exhibit P-1 imposing sales tax on the petitioner for the year 1964-65 cannot stand. The petitioner had kept books of account and had submitted a return. But during the course of the assessment proceedings it was discovered that certain declarations were made by two drivers of certain vehicles that passed through a particular check post on 12th September, 1964, and on 9th February, 1965. These declarations indicated that the petitioner had purchased 40 bags of jaggery which passed through the check post on 12th September, 1964, and 60 bags which passed through the check post on 9th February, 1965. The price of this 100 bags would come to about to Rs. 3,000. What the officer has done is to take the average of these two and t....