ORDER Leave granted. The notice on the special leave petition stated that the matter might be disposed of at this stage by setting aside the order under challenge and restoring the sales tax application to the file of the High Court to be heard and disposed of on merits. We have heard learned counsel and we think that that is the appropriate order to pass. Even a best judgment assessment must be reasonably made and not on surmises. It is in that light that the High Court will look at the order of the Additional Commissioner that is impugned before it. We do not say more because we do not wish to prejudice the case on either side. Accordingly, the civil appeal is allowed. The order under appeal is set aside. The sales tax application (No. 2 of 2001) is restored to the file of the High Court to be heard and disposed of on merits, bearing in mind what has been stated above. No order as to costs. Appeal allowed.