KHUBRAM ASRAM Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) THE following two questions of law have been referred to this Court by the Member, Sales Tax Tribunal, under section 24(1) of the Orissa Sales Tax Act.

(2.) SO far as question no. (2) is concerned Mr. R. N. Misra for the petitioner stated that he would not press this question. In view of this concession, it is unnecessary to answer this question, and the order of the Tribunal will stand.

(3.) THE power of the Sales Tax Authorities to assess to the best of their judgment under section 12(3) of the Orissa Sales Tax Act arises if the requirements of sub-section (3) of section 12 are not satisfied, that is to say, if the Sales Tax Officer finds that the returns furnished by the assessee are not correct and complete, he is required to give notice to the assessee to produce evidence in support of the returns. If he fails to produce such evidence, then the Sales Tax Officer may proceed to assess him to the best of his judgment.