1971 (2) TMI 90

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..... s, etc. The revision relates to the assessment years 1961-62 to 1964-65. The Sales Tax Officer, Tellicherry, issued a pre-assessment notice to the assessee for the years 1961-62, 1962-63, 1963-64 and 1964-65 on 18th March, 1965, under section 12 of the General Sales Tax Act, 1125. The notice directed the assessee to file its objections to the proposals contained in the notice within 3 days. The as .....

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..... ons. 2.. The assessee's learned counsel submitted that the pre-assessment notice had been received by him only on 27th March, 1965, and by the time he applied for extension of time he came to know that the assessment had been made on a best of judgment basis on 27th March, 1965, itself. It is well-settled that in making a best judgment assessment the assessing authority discharges a quasi-judicia .....

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..... e opportunity to make his representations. The assessment order is therefore illegal and we accordingly set aside the order of assessment and direct a fresh assessment to be made after giving the assessee a reasonable opportunity to put forward his contentions. The revision is allowed. But in the circumstances there will be no order regarding costs. Petition allowed.
Case laws, Decisions, Ju .....

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