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6. Before examining the exact statutory provision, it is desirable to have a general background of the sales tax law. The statutory scheme is akin to others in established taxing enactments. An assessment by the officer (Section 16, etc.), an appeal to a departmental functionary--an Appellate Assistant Commissioner (Section 34), a further appeal to the Tribunal (Section 39) and limited revision to the High Court (Section 41). The Deputy Commissioner has powers of revision in the contingencies specified in Sections 35 and 36. Functionaries with higher hierarchical position, larger powers and clearer governmental affinity like the Board of Revenue also have enumerated functions in revisional jurisdiction (Sections 37 and 38). A decision rendered by the Board of Revenue is, however, amenable to judicial scrutiny whether under a tax appeal under Section 40 or under the writ jurisdiction. In other words, assessment under the Act, is done in tune with the well-established principles of law governing the functioning of a quasi-judicial authority. Procedural fairness and requirements of reasonableness and rationality, could be initially scrutinised by the hierarchy of the taxing officials and finally overviewed by the Tribunal and High Court. The final filtration is by the court. An assessment, by its very nature, does not depend upon the whim or fancy of the functionaries. A disciplined judicial mind and an acquired habit of objectivity in viewing things are the hall-marks of the essential functioning of assessment process. If the adjudicatory agencies at various levels are manned properly, (we need not enquire whether there has not been a serious dilution in the quality of the officers as revealed from disturbing experiences in the scrutiny of tax determinations), and decisions rendered by discussions across the table, (as distinguished from hand movements under it) it should give a reasonable measure of satisfaction to an ordinary citizen. Arbitrariness would not go unchecked, so long as the courts of the land do the duty as the Sentinel Qui Vive of the Constitution and the laws.