KATHYAYINI HOTELS PVT. LTD. vs ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES.

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2002 Supreme(SC) 82

IN THE SUPREME COURT OF INDIA
S. P. Bharucha, CJI., Bisheshwar Prasad Singh, Shivaraj V. Patil, JJ.
KATHYAYINI HOTELS PVT. LTD.
Versus
ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES AND ANOTHER.
Civil Appeal No. 546 of 2002 (Appeal by special leave from the judgment and order dt. March 8, 2001, of the Karnataka High Court in S.T.A. No. 2 of 2001)
Decided On: Decided On : 18-01-2002

Advocates Appeared:
M. Rama Jois - Appellant.
Shambu Prasad Singh, N. Ganapathy - Respondents.

ORDER

Leave granted.

The notice on the special leave petition stated that the matter might be disposed of at this stage by setting aside the order under challenge and restoring the sales tax application to the file of the High Court to be heard and disposed of on merits.

We have heard learned counsel and we think that that is the appropriate order to pass. Even a best judgment assessment must be reasonably made and not on surmises. It is in that light that the High Court will look at the order of the Additional Commissioner that is impugned before it. We do not say more because we do not wish to prejudice the case on either side.

Accordingly, the civil appeal is allowed. The order under appeal is set aside. The sales tax application (No. 2 of 2001) is restored to the file of the High Court to be heard and disposed of on merits, bearing in mind what has been stated above.

No order as to costs.

Appeal allowed.

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