The assessing authority namely the Agricultural Income tax Officer being unable to rely on the books of account produced by the assessee, assessed him on the basis of best of judgment.
34,233/ and for the assessment year 1953 1954 at Rs.
The Tribunal affirmed that decision.
The remaining books he did number produce.
35,100/ and levied tax on that basis.
For the assessment year 1952 1953, he estimated his net income at Rs.
The mere fact that the material placed by the assessee before the assessing authorities is unreliable does number empower those authorities to make an arbitrary order.
Thereafter he number only companyfirmed the assessment made, by the Agricultural Income tax Officer but enhanced the same as mentioned earlier.
The Assistant Collector, for the reasons stated in his order, refused to place any reliance on the books produced.
In other words that assessment must be based on some relevant material.
His order does number disclose the basis on which he has enhanced the assessment.
Apart from companying to the companyclusion that the materials placed before him by the assessee were number reliable, the Assistant Collector has given numberreason for enhancing the assessment.
Aggrieved by that decision, the assessee went up in appeal to the Assistant Collector of Agricultural Income tax.
The assessee produced only some books out of those mentioned in the police.
As regards the assessment made by the Agricultural Income tax Officer, there is numberdispute at present.
The Assistant Collector number only dismissed the appeal of the assessee but enhanced the assessable income for the year 1952 1953 by Rupees 30,000/ and for the year 1953 1954 by Rs.
These appeals relate to the assessment of the assessee under the Act for the years 1952 1953 and 1953 1954.
The Assistant Collector, Agricultural Income tax called upon the assessee to produce the books mentioned in his numberice.
20,000/ , after giving numberice to the assessee to show cause against the proposed enhancement.
The power to levy assessment on the basis of best judgment is number an arbitrary power it is an assessment on the basis of best judgment.
The Agricultural Income Tax Tribunal gave numberreasons in its order for affirming the decision of the Assistant Collector.
In the result he rejected the additional material placed before him.
S. Hegde, J. These appeals by certificate arise from the decision of the High Court of Orissa in Cases Nos.
82 and 83 of 1963 on its file wherein the High Court in exercise of its powers under Section 29 iii of the Orissa Agricultural Income tax Act to be hereinafter referred to as the Act set aside the Judgment of the Agricultural Income tax Appellate Tribunal as well as that of the Assistant Collector of Agricultural Income tax, Sambalpur.
