( 1 ) THIS is a revision petition filed under section 23 of the Mysore Sales Tax Act, 1957. It relates to the assessment year 1960-61.

( 2 ) ASSESSMENTS for the assessment years 1958-59, 1959-60 and 1960-61 were made simultaneously. They were made on the basis of "best judgment", the Commercial Tax Officer having rejected the accounts produced by the assessee. In making the "best judgment" assessment the Commercial Tax Officer adopted the five times of the working expenses formula. When the matter was taken up in appeal to the Deputy Commissioner of Commercial Taxes, he held that the formula in question is inapplicable for the assessment years 1958-59 and 1959-60, but he adopted that formula for the assessment year 1960-61. No reason was given by him as to why he adopted that formula for the year 1960-61 though he himself had rejected that formula as being inapplicable to the facts of the case for the assessment years 1958-59 and 1959-60. The learned Deputy Commissioner does not appear to have examined the case afresh. He has merely blessed the conclusions reached by the Commercial Tax Officer. Curious still is, when the matter was taken in appeal to the Mysore Sales Ta