RAJ KUMAR MADHOGARIA Vs. COMMERCIAL TAX OFFICER, SALKIA CHARGE AND ORS.

JUDGEMENT

(1.) IN this application the petitioner has challenged an ex parte assessment order dated December 26, 1986 passed by the Commercial Tax Officer, Salkia Charge, for the period of four quarters ending on December 31, 1982 under the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as, "the 1941 Act"), the appellate order dated July 11, 1996 and the revisional order dated April 22, 2008.

(2.) THE assessing authority proceeded to assess the petitioner's tax liability during the concerned period ex parte as none appeared on behalf of the petitioner. The assessing authority made assessments on his best judgment basis on the ground that the petitioner did not submit quarterly returns during the period.

(3.) BESIDES , the assessment order did not disclose any basis for making a best -judgment assessment. The assessing authority mentioned that past records were considered but no particulars from past records were disclosed or recorded in the order. It is well -settled that a best -judgment assessment cannot be arbitrary or whimsical. It should have some basis and some relation with the past records. Some guess -work is no doubt permissible but that does not mean the assessing authority can do whatever he likes.