The Judgment of the Court was delivered by

ANSARI, C.J. - These two writ petitions seek to vacate assessments made in absence of any materials furnished by the dealer. The assessment challenged in O.P. 533/60 is for 1957-58; and that in O.P. 532 for 1959-60. The turnover determined in the earlier assessment is Rs. 17,00,000 and in the later year Rs. 20,00,000. The assessment order for each year is very brief; and states the several dates on which the dealer had been asked to furnish the accounts and his presistent failures. The order then says that the officer has determined the net turnover to the best of his judgment; and, therefore, amount for the tax is mentioned. We are convinced about the petitioner's conducts in both the cases not being satisfactory; and, therefore, we would not allow costs for these writ petitions. But it is clear that the taxing authorities when making assessment discharge question-judicial functions and the order must not be capricious, arbitrary or punitive. The order by the taxing authority must also disclose the basis for the best judgment assessment, so that the higher authorities may known the grounds, on which the assessment has been based.