Great India Rice And Oil Mills vs State Of Bihar on 24 April, 1956
It has been held by this Court in Raghubar Mandal Harihar Mandal v. State of Bihar, AIR 1952 Pat 235 (A), that when no return is submitted the assessment has to be made by the officers concerned to the best of their judgment and in making such assessment there must necessarily be guess work, which of course must be an honest guess-work. It was further held in that case that an assessment to the best of the judgment has to be made upon inadequate materials and the assessing officer alone has to determine the amount of assessment 'and the sum payable.