V B GADKARI Vs. SALES TAX OFFICER

JUDGEMENT

(1.) THIS is a petition under Article 226 of the Constitution of India.

(2.) THE material facts giving rise to this petition, briefly, are as follows :

(3.) THOUGH a number of grounds were raised in the petition, at the time of hearing of this petition the only contention pressed on behalf of the petitioner was that the best judgment assessment made by respondent No. 1 was arbitrary and the result of pure guess-work. It was contended that in the impugned orders no basis was disclosed for arriving at the estimated taxable turnover of Rs. 1,05,000.