Best Judgement

“The officer is to make an assessment to the best of his judgement against a person who is in default as regards supplying information. He must not act dishonestly or vindictively or capriciously, because he must exercise judgement in the matter. He must make what he honestly believes to be a fair estimate of the assessment ,and for this purpose he must , their Lordships think , be able to take into consideration local knowledge and repute in regard to the assessee’s circumstances , and his own knowledge of previous return & assessment of the assesses , & all other matters which he thinks will assist in arriving at a fair and proper estimate , and though there must necessarily be guesswork in the matter , it must be honest guesswork.”