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Finance Act 1994 Section 72

Title: Best Judgment Assessment

State: Central

Year: 1994

2[72. Best judgment assessment. If any person, liable to pay service tax,-- (a) fails to furnish the return under section

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The Bharatiya Nagarik Suraksha Sanhita, 2023 (Draft stage of translated version) Section 168

Title: Every police officer may interpose for the purpose of preventing, and shall, to prevent

State: Manipur

Year: 2024

the best of his ability, prevent, the commission of any cognizable offence. cognizable offences. Information

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Income Tax Act, 1961 Section 115WF

Title: Best Judgment Assessment

State: Central

Year: 1961

after giving the assessee an opportunity of being heard, make the assessment of the fringe benefits to the best of his judgement and determine the sum payable by the assessee on the basis of such assessment: Provided

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The Income-tax Act, 1961 Section 144

Title: Best judgment assessment.—1[

State: Central

Year: 1961

the assessee an opportunity of being heard, make the assessment] of the total income or loss to the best of his judgment and determine the sum payable by the assesse 6*** on the basis of such assessment:

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Income Tax Act, 1961 Section 144

Title: Best Judgment Assessment

State: Central

Year: 1961

the assessee an opportunity of being heard, make the assessment of the total income or loss to the best of his judgment and determine the sum payable by the assessee on the basis of such assessment :

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Maharashtra Casinos (Control and Tax) Act, 1976 Section 10

Title: BEST JUDGMENT ASSESSMENT OF TAX IN CERTAIN CASES

State: Maharashtra

Year: 1976

material which he may have gathered, make the assessment of the tax payable by the licensee to the best of his judgment and call upon the licensee by order in writing to pay the amount of tax

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Expenditure Tax Act, 1987 Section 10

Title: Best judgment assessment: If

State: Central

Year: 1987

he has gathered, shall, by an order in writing, make the assessment of the chargeable expenditure to the best of his judgment and determine the sum payable by the assessee or refundable to the assessee on the

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Hotel Receipts Tax Act, 1980 Section 11

Title: Best judgment assessment.—If—

State: Central

Year: 1980

account all relevant material which he has gathered shall make the assessment of the chargeable receipts to the best of his judgment and determine the sum payable by the assessee or refundable to the assessee on the

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The Maharashtra Casinos (Control & Tax) Act, 1976 Section 10

Title: Best judgment assessment of tax in certain cases

State: Maharashtra

Year: 1976

material which he may have gathered, make the assessment of the tax payable by the licensee to the best of his judgement and call upon the licensee by order in writing to pay the amount of tax

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The Meghalaya Regulation of Gaming Act, 2021 (Act No. 9 of 2021) Section 21

Title: Best Judgement assessment in certain cases.-

State: Meghalaya

Year: 2021

materials which he may have gathered, make the assessment of the royalty payable by the Licensee to the best of his judgment and call upon the Licensee by order in writing to pay the amount of royalty

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