1986 (12) TMI 361

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....pponent to cross-examine the witness or/and examine the seized accounts?"   2.. In spite of valid service of notice, the dealer has not preferred to appear in this Court and the learned Standing Counsel, Commercial Tax Department was heard in the matter. 3.. The facts giving rise to this reference are to the effect that the dealer not having furnished the returns on due date, assessment was completed under section 12(4) of the Act to the best of judgment of the assessing officer. For the purpose of completing the assessment to the best of judgment, the assessing officer relied upon suppression of purchases and sales. One of the suppressions is based on a report of the Commercial Tax Officer, Intelligence Wing, Sambalpur, where it....

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....and the assessment to the best of judgment are two different categories. Sub-sections (1) and (2) of section 12 of the Act deal with the assessment to the best of judgment. Sub-section (3) thereof provides that in case all the terms of the notice for assessment under sub-section (2) are not complied with, the assessment can be completed to the best of judgment. Thus, sub-section (3) provides for examination of accounts and rejection thereof for the purpose of completing the assessment to the best of judgment. Sub-section (4), however, contains the legislative mandate for best judgment assessment. The dealer is only to produce evidence in support of the return. In this case, the dealer produced his books of accounts in support of the return ....