Best Judgement by KRA

“... The very use of the word 'judgement’ makes it clear that the commissioners are required to exercise their power in such a way that they make a value judgement on the material which is before them... What the words 'best of their judgement' envisage, in my view is that the commissioners will fairly consider all material placed before them, and on that material come to decision which is one which is reasonable and not arbitrary as to the amount of tax which is due."