2005 (2) TMI 794

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..... t petition. The assessments made are best judgment assessments under the provisions of section 17(6) of the Assam General Sales Tax Act, 1993. 2.. I have heard Shri J. Bora, learned counsel for the petitioner and Mr. K.N. Chaudhury, learned Additional Advocate-General, Assam appearing for the State. 3.. The arguments advanced on behalf of the petitioner have been short and precise. The conte .....

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..... xercise of powers under section 17(6) so as to enable the assessee to appear and present his case before the authority. The provisions of section 17(6) of the Act having clearly mandated the requirements of such an opportunity and the same having not been afforded, this Court holds that each of the impugned orders is vitiated in law. Accordingly, while setting aside each of the impugned orders, I .....

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