TMI Blog1967 (3) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Bombay Sales Tax Act, 1953, deals with submission of returns and completion of assessments. Sub-section (1) relates to submission of returns. Sub-section (2) reads:, "If the Collector is satisfied without requiring the presence of a dealer or the production by him of any evidence that the returns furnished in respect of any period are correct and complete, he shall assess the amount of the tax due from the dealer on the basis of such returns." Sub-section (3) says that if the Collector is not so satisfied without requiring the presence of a dealer or without the production of evidence, he shall issue a notice to the dealer to appear or to produce evidence, etc., and then proceed to complete the assessment after hearing the dealer, exa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made under sub-section (2) of section 14 by determining the turnover as furnished by the dealer." 5.. The argument on behalf of the petitioner as already stated is that once the officer came to act under sub-section (2) of section 14, he had no jurisdiction to do anything but to accept as correct and complete the return furnished by the dealer. He also cites an observation of Chagla, C.J., in Bisesar House v. State of Bombay and Others[1958] 9 S.T.C. 654. , relating to sub-section (1) of section 11 of the C.P. and Berar Sales Tax Act, 1947, which is pari materia with sub-section (2) of section 14 of the Bombay Sales Tax Act. What his Lordship observes is that whereas the completion of the assessment without the issue of notice is a forma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... argument that the notice was defective and that therefore further action cannot be taken on the notice. Assuming for the sake of argument that the notice was originally defective, any defect therein became totally inoperative when the petitioner on the service of the notice appeared before him. The sole purpose of the notice is to put a party to a pending proceeding on notice thereof and to furnish him with an opportunity to present himself and take part in the proceedings to protect his interest. Once that purpose is served by the party appearing before a particular authority, there is no principle of law or justice which requires that any defect or irregularity in the notice should be examined, or permits the party who has appeared to re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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