V. K. SINGHAL, J. ( 1 ) IN both these appeals, the order of the Additional Commissioner of Commercial Taxes, have been assailed on the following grounds : " (a) Whether, on the facts and the circumstances of the case, the revisional authority is correct in law in initiating suo motu revisional proceedings ? (b) Whether, on the facts and the circumstances of the case, the revisional authority is correct in law in passing the revisional order by revising the assessment which was concluded by the assessing authority to the best judgment ? (c) Whether, on the facts and the circumstances of the case, the revisional authority is correct in law in holding that the turnover should be determined on the basis of 5 times the expenditure of working expenses ? (d) Whether, on the facts and the circumstances of the case, the turnover as determined by the revisional authority is correct and sustainable in law. " ( 2 ) THE appellant, Hotel Mayura Restaurant, Bellary, was assessed on best judgment assessment in respect of the assessment year 1990-91, under Section 12 (3) of the Karnataka Sales Tax Act, 1957, where the total and taxable turnover was determined at a figure of Rs. 7,00,000. It was found that the appellant did not maintain the sale bill and manufacturing account. Purchase list was submitted but the name of the goods purchased was not mentioned; It was found that the assessee is having the daily sales of tiffin according to sales register for Rs. 1,600 to Rs. 1,920 and in meals section the daily sales declared were between Rs. 465 to Rs. 584. The taxable turnover was accordingly determined at Rs. 7,00,000. The Additional Commissioner in the proceeding under Section 22-A found that there is no reference to the soft drink sale effected in the hotel and the establishment expenses as per trading account submitted by the petitioner are exceeding Rs. 2,00,000. The assessment should have been at 5 times the establishment expenses. After taking into consideration the figure submitted by the appellant, the total expenses were considered at a figure of Rs. 2,02,095. 50 and 5 times of the said expenses were considered as the taxable turnover which was computed at a figure of Rs. 10,10,477. The purchase tax was levied on husk for Rs. 4,654. After taking into consideration the figure submitted by the appellant, the total expenses were considered at a figure of Rs. 2,02,095. 50 and 5 times of the said expenses were considered as the taxable turnover which was computed at a figure of Rs. 10,10,477. The purchase tax was levied on husk for Rs. 4,654. ( 3 ) IN respect of the assessment year 1991-92, the revising authority determined the establishment expenses at Rs. 2,24,977 and determined the taxable turnover at Rs. 10,60,000. The assessing authority has earlier accepted the declared turnover because according to the formula of the establishment expenses the turnover as declared by the assessee was more than the formula. ( 4 ) THE learned counsel for the appellant has relied on a decision given in the case of P. Narayanappa v. State of Mysore [1962] 13 STC 993 (Mys), wherein, it was observed that : "a general working rule although founded on experience or practical knowledge cannot have the status of a rule of law and does not dispense with the duty to consider in each case whether that rule is a suitable expedient or method for ascertaining the turnover in that case. Although recourse to a flat rate or a rule of averages or any other similar general working rule is on principle unexceptionable, what is open to criticism is the mechanical application of any one of those methods without the examination of its suitability to the case in which it is to be employed even if it has been found to be an efficacious expedient in the case of another dealer carrying on a similar business or trade. The true rule is that the ascertainment of the turnover should in each case be made by the adoption of that method which in the opinion of the assessing authority will assist a just and substantially accurate estimate in that case. It is for him to select that method there being no rule of law as to a proper way of making an estimate. It is for him to select that method there being no rule of law as to a proper way of making an estimate. " ( 5 ) ON behalf of the respondent, it is pointed out that this Court in the case of Sadanand Rao v. State of Karnataka [1993] 90 STC 115 (Kar) ; (1992) 36 Kar LJ 574 observed that the Tribunal has taken into consideration the salary, feeding charges, establishment charges and other expenses, and in the absence of proper books of account multiplied the same by five times to determine the turnover and levied the tax accordingly. On the admitted evidence, it was held that the Tribunal has come to the right conclusion. ( 6 ) ARGUMENTS of both the learned counsel for the parties heard. ( 7 ) IT is not in dispute that proper accounts were not maintained and, therefore the assessing authority could have resorted for best judgment assessment. For the purpose of determining the turnover by best judgment method, there should be some evidence on the basis of which the assessing authority or the revising authority has to proceed. It may be the information which is received, the inquiry conducted by the department, the record of the assessee, location of the restaurant or hotel and there are number of other factors which could be taken into consideration. It is pointed out by the learned counsel for the respondent that it was by virtue of the experience of the department that in case of restaurant, the turnover is determined at 5 times the establishment expenses or 1 1/2 times of the purchase price. Times have changed and the cost of materials have also changed. The formula which is so far been applied may not be universally applicable. In these circumstances, we consider that so far as the assessment on best judgment method which was applied by the assessing authority was justified equally the revising authority was justified in pointing out the various items of the expenses and sale of soft drink which were not taken into consideration. The point still remains as to whether the total turnover and taxable turnover should be determined on the basis of 5 times the establishment expenses. The point still remains as to whether the total turnover and taxable turnover should be determined on the basis of 5 times the establishment expenses. It was observed by the apex Court in the case of State of Kerala v. C. Velukutty [1966] 17 STC 465, that : "the limits of the power are implicit in the expression 'best of his judgment'. Judgment is a faculty to decide matters with wisdom truly and legally. Judgment does not depend upon the arbitrary caprice of a judge, but on settled and invariable principles of justice. Though there is an element of guess-work in a best judgment assessment, it shall not be a wild one, but shall have a reasonable nexus to the available material and the circumstances of each case. Though sub-section (2) of Section 12 of the Act provides for a summary method because of the default of the assessee, it does not enable the assessing authority to function capriciously without regard for the available material. " ( 8 ) THE various other decision given on the point, by the apex Court need not be discussed. There must be some reasonable nexus to the reasonable material. ( 9 ) IN these circumstances, we direct that the assessing authority shall proceed afresh and would make an enquiry with regard to the percentage of the establishment expenses from the assessee as well other restaurants more particularly of that area who have maintained proper books of accounts also the purchase price of the material and the sale price of the finished goods shall also be enquired. Even the percentage of expenses vis-a-vis could also be enquired. Necessary information would be gathered for that purpose and thereafter, a fresh show cause notice shall be given to the assessee and thereafter the best judgment assessment on the basis of the information so received shall be framed ignoring the figures and formulas adopted in the past. The best judgment assessment and determination of turnover must be based on some evidence on record. The opportunity is required to be given to comply principles of natural justice. If the assessee fails to co-operate and does not furnish information, the respondents would be free to make their own best judgment on the basis of enquiry conducted. ( 10 ) THE appeals are disposed of with the above observation.