TaxTMI 
TaxTMI 
1973 (5) TMI 86
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....f the Central Sales Tax Act, 1956, on an application for revision made before it can make an enhancement? (2) Does rule 27A of the Bengal Sales Tax Rules, 1941, apply to a best judgment assessment?" In this case, it appears that as the dealer failed to produce books of account, etc., in respect of the assessment for the period from 1st July, 1957, to 16th July, 1957, and three quarters ended on Chaitra, 1364 B.S., under the Central Sales Tax Act, 1956, as per direction of a notice in form C issued by the Commercial Tax Officer, Manicktala Charge, he assessed the dealer on estimate to the best of his judgment by the order dated 12th June, 1967. The Commercial Tax Officer, Manicktala Charge, Calcutta, estimated the gross turnover at Rs.....
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....ed the order of the earlier authorities including the impugned order to make fresh assessment of tax taking the gross turnover at Rs. 3,00,000, but making no allowance for any claim for which no declaration or evidence had been produced before the Commercial Tax Officer as per law and as per rules. The Member, Board of Revenue, inter alia, observed as follows: ".............. Moreover, it is clear from the assessment order itself that this estimate of the gross turnover has not been made on pure guess or suspicion, but the Commercial Tax Officer has made the assessment after taking into account all available material and the basis of the estimate of the gross turnover has also been stated in the order itself. The estimate of Rs. 3,00,000 as....
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....ation. In view of the decision of this court in the case of Ram Kanai Jamini Ranjan Pal v. Member, Board of Revenue, West Bengal[1970] 26 S.T.C. 489. , and the observations of the court at page 501, this question must be answered in the affirmative and in favour of the respondent. Counsel for the petitioner, however, contended that the Board of Revenue and the Commissioner had, under section 20(3) of the Bengal Finance (Sales Tax) Act read with section 9 of the Central Sales Tax Act, power to enhance suo motu but no power to enhance on an application for revision filed before him by a dealer. As mentioned hereinbefore, in view of the said decision, this contention cannot be accepted. It was then urged that this power could only be utilis....
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....nufacturing Co. v. Commissioner, Commercial Taxes, West Bengal[1959] 10 S.T.C. 241.It appears to us that the real grievance of the petitioner is that while considering the propriety of a best judgment assessment, the Member, Board of Revenue, had erred in disallowing the benefit for non-supply of the declaration forms. It was submitted that in fact the Member, Board of Revenue, had acted on the basis of the principles of rule 27A of the Bengal Sales Tax Rules, 1941. It appears to us that the Member, Board of Revenue, had proceeded to examine the propriety of the best judgment assessments made by the Assistant Commissioner of Commercial Taxes, Best judgment assessment does not mean an arbitrary assessment. Even in a best judgment assessment ....