TMI Blog1952 (8) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... VI was issued upon them to produce their books of accounts etc. for which sufficient time was granted by the Commercial Tax Officer deputed under Sales Tax Rule 50, but the petitioners failed to produce their books of accounts or even to submit their returns in spite of several adjournments covering a period of more than one year. Ultimately the Commercial Tax Officer did not grant any further tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n opportunity by the Assistant Commissioner who made the actual assessment. The wording of the relevant section is quite clear on the point that no assessment under this section may be made unless the dealer is given a reasonable opportunity of being heard by the Commissioner (which includes an officer to whom powers of assessment are delegated by the Commissioner). In the present case, after the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been very arbitrary as compared to those for the immediately preceding years. However, I need not go into that here, but I would advise the learned Commissioner to make a fresh assessment after giving a proper hearing to the petitioners and also following carefully the principles laid down in the law for a best judgment assessment. The petition is allowed and the case is sent back to the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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