1978 (6) TMI 163

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.... exercise of its powers as the statutory authority under the Tamil Nadu General Sales Tax Act, 1959, the assessing authority was not satisfied with the returns furnished by the assesseerespondent and had to assess the taxable turnover on the basis of best judgment. This resulted in the assessing officer assessing the respondent to a taxable turnover of Rs. 7,19,237.11. The Deputy Commissioner of C....

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.... his best judgment method. The assessee took up the matter in appeal before the Appellate Tribunal, Additional Bench, Madurai, who would not sustain the order of penalty as levied by the Deputy Commissioner and allowed the appeal. It is clear from the facts recited that the assessment was the product of the best judgment method. Though terminologically the State calls it the best judgment, one is ....

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....not stated that there was such a finding which would provoke a reasonable assessing authority, while exercising suo motu powers of revision, to assume that there was such a wilful suppression of sales turnover on the part of the assessee. The Deputy Commissioner, no doubt, had the right to look into the records and scrutinise the order of the statutory functionary in the lower hierarchy, so as to ....

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....e Tribunal, in the appeal filed by the aggrieved assessee for cancellation of the penalty levied by the Deputy Commissioner, who did so in exercise of his revisional authority, cancelled the penalty. The Tribunal would say that the Deputy Commissioner exceeded his limits of revisional jurisdiction, when, as revisional authority, he was only reviewing the order of assessment made by the original au....