1987 (8) TMI 433

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....r the above accounting year on August 4, 1977, under section 10 of the Act to the best of his judgment as the assessee did not appear in later part of the assessment proceedings. Mr. Bhoormal, partner of the assessee-firm, made an application to set aside the ex parte best judgment assessment on September 7, 1977, under section 10-C of the Act. The ex parte assessment was set aside by the assessing authority on March 31, 1979. It was observed in that order that there had also been underassessment. Ultimately, on July 20, 1981, the Assistant Commercial Taxes Officer, Ward-I, Circle-D, Jodhpur made the assessment and levied sales tax amounting to Rs. 4,002.88 on the assessee. Apart from that, penalty of Rs. 400 and Rs. 1,000 were also imposed....

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....thority has filed this revision petition under section 15(2) of the Act. The short question involved is as to whether, in the light of the facts stated above, the Tribunal was right in holding that the assessment could have been made only under section 12 of the Act. In the case of Arbind & Co. [1979] 43 STC 430 (Raj) the facts were that the assessing authority had issued a notice to the petitioners under section 10(2) of the Act directing them to produce the account books and other records from the period of 1963-64 to 1973-74. To this notice, the petitioners submitted the reply stating that the notice was bad in respect of the period beyond 8 years and as the notice was a composite one and comprised the period beyond 8 years and also that....

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....he present case are clearly and distinctly distinguishable from the facts in Arbind & Co.'s case [1979] 43 STC 430 (Raj). In the present case, the Assistant Commercial Taxes Officer, Ward-II, Sector-A, Jodhpur has initiated proceedings for assessment under section 10(1)(b) of the Act and since the assessee-firm did not appear despite notice, the assessing authority made assessment of the tax to the best of his judgment. Since assessment was made under section 10(1)(b) of the Act, the partner of the assessee-firm made an application for setting aside the ex parte assessment. That application was made under section 10-C of the Act where a dealer can make an application against best judgment assessment for setting it aside after showing suf....