S.B.SINHA, J. - (1.) Both these applications involving common questions of law and fact were taken up for hearing together and are being disposed of by this common judgment.
(2.) The fact of the matter is not much in dispute and is borne out from the records of the case.
(3.) The petitioner which is a Hindu family concern carries on a business of running a guest house known as Restoria Guest House. It is not in dispute that it is liable to pay luxury tax in terms of the provisions of the West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972 (for short Act). Before the assessing authority, an adjournment was sought for and was granted. On 7-7-94, a second adjournment was sought for owing to the illness of the Accountant who was entrusted by the petitioner to appear before the respondent No. 2 However, on 5-8-94, the respondent No. 2 passed an order of assessment purporting to be on the basis of best judgment assessment stating :"No return has been filed as per provisions of the Act. No tax has been paid. Rather it appears from Inspector's Report dated 3-8-94 that the proprietor had deliberately avoiding payment of due tax already collected from the public and has been avoiding production of Registers, Bills etc. for verification in spite of repeated reminders on visit to the hotel by the Inspector from time to time. Under the circumstances I have noother alternative than to assess u/S. 5 (2) Luxury Tax payable u/S. 4 (b) of the West Bengal Entertainments and Luxuries (Hotels and Restaurant) Tax Act, 1972 to the best of my juddgment.";