ASSISTANT COMMERCIAL TAXES Vs. DELIGHT STEEL FURNITURE

JUDGEMENT

(1.) THE Board of Revenue has referred the following question for the opinion of this Court:

(2.) THE facts, briefly stated, are as under :

(3.) SHRI Bapna has submitted that for the purpose of making a best judgment assessment under Section 10 of the Act it is not obligatory for the assessing authority to issue a notice. In this connection, Shri Bapna has invited our attention to the provision contained in Section 10 of the Act. The provisions regarding best judgment assessment are contained in Section 10(1)(b) of the Act and, at the relevant time, the said provisions read as under :