1969 (2) TMI 162

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....point for determination in all these writ petitions is whether the assessment made by the Deputy Commercial Tax Officer on the best judgment basis smacks of arbitrariness so that the assessment orders may be quashed. It would appear that in all these cases, provisional assessments were made for the year 1962-63 and the assessment amounts were also paid. At the time of final assessment, the Depu....

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....other mills. He determined the turnover on that basis and levied the tax thereon, of course, making allowance for defects in mechanism, minor differences from rotary to rotary, quality of seeds and skill of the driver. These allowances were not made on actual proper checking or on reasonable calculative basis. As the resultant turnover had inflated the tax figure enormously, the petitioners went u....

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....f oil. The consumption of electricity itself is affected by various factors. That apart, the results of the tests carried on in other concerns or undertakings, which may not be similarly circumstanced for various reasons, cannot form a reasonable basis for determining the yield of the petitioners' concerns. It is on these grounds that the assessments have been brought into question. To our mind....