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1967 (11) TMI 100 - SC - VAT and Sales TaxBest judgment assessments under sub-sections (4), (5) and (6) of section 11 of Punjab General Sales Tax Act, 1948 challenged - Held that:- Appeal allowed. There is considerable force in the second point urged on behalf of the respondent, viz., that the assessment of the respondent was made by the assessing authority without giving him an adequate opportunity of being heard. The first notice of 8th March, 1961, was held by the assessing authority himself not to have been properly served, and the second notice of 23rd March, 1961, was also obviously not properly served. The service which was accepted by the assessing authority was affixation at a shop which used to be visited by the respondent. The shop was not his own and his place of residence was known. No attempt was made to serve the notice on him at his residence. In these circumstances, the proceedings taken ex parte against the respondent were not justified.
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