1981 (6) TMI 119

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.... Division, Bangalore. The Deputy Commissioner of Commercial Taxes, in turn, affirmed the order of assessment dated 20th June, 1980, made by the Commercial Tax Officer, I Circle, Davangere, for the assessment period commencing from 1st April, 1978, to 31st March, 1979. 2.. The assessee, M/s. Andanur Kotrabasappa & Bros., is a trader in Davangere. As the assessee did not comply with the statutory obligations of filing of the returns for the relevant assessment periods a proposition-notice dated 11th June, 1979, pointing out the non-compliance by the assessee in response to the earlier notice served on 10th May, 1979, and proposing to levy sales tax on the assessee on a turnover of Rs. 1,00,000 was caused to be issued by the assessing autho....

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....irety of the assumed gross turnover is treated as taxable turnover which is wholly unreasonable and arbitrary.   (iii) That on 3rd April, 1980, the partner of the assessee-firm did appear before the assessing authority and the matter had to be adjourned on that day on account of the assessing authority proceeding on leave and that the partner was given to understand that fresh notices would be issued in this behalf. The assessment finalised without such further notice is at once improper, unfair and stands vitiated. 4.. We see no merit in any one of these contentions. It is no doubt true, as contended by the learned counsel, that a best judgment assessment should not be arbitrary but must have some basis. Sri Manjunath says th....