The petitioner was running a touring cinema. For a period of three months from 1st April, 1959 she had obtained a licence for a particular site and for another period a fresh licence in respect of a different site. According to her, practically every week there used to be surprise inspections by the Commercial Tax Officer or other authority when the registers and records were examined. The petitioner was making her weekly returns as required according to the conditions of the permit in Form IV. On 26th March, 1960 a surprise inspection showed certain defects. It is not necessary to enter into that aspect of the matter. But following this inspection a notice was issued by the Deputy Commercial Tax Officer wherein he proposed to make a best judgment assessment in respect of two periods from 1st April, 1959 to roth November, 1959 and again from 15th February, 1960 to 20th March, 1960. This best judgment assessment was presumably made for the reason that certain defects had been noticed at the inspection on 26th March, 1960, and that the authority was under the impression that the returns for other periods would also be tainted by similar defects. The result was that the petitio