- (1.) I have heard the counsel for the parties. It has been admitted that the assessee did not produce any record and absented himself despite proper notices. The Assessing Authority assessed the tax on fair estimates. Strangely in this case the basis of arriving at fair estimates has not at all been mentioned in the said order. Fair estimate or best judgment should necessarily be based on some material or on the basis of some enquiries or facts on record, Any fair estimate or best judgment on sheer presumptions is invalid. I am therefore inclined to accept the revision and set aside the order of the Deputy Commissioner Jodhpur dated 9. 12. 61 and the Assistant Sales Tax Officer dated 28. 4. 61 and remand the case to assess the tax on the basis of some material on record and after instituting proper enquiries. .;