Revisional power and prior hearing determine validity of notice for production of books in reopened assessment.

A notice requiring production of books and documents for reopening a completed sales tax assessment was held to depend on a valid revisional step under the Act. The court reasoned that the revisional power was judicial in character and could not be exercised without hearing the assessee, and that no separate administrative power existed to support the direction. Because the assessee was not heard before the Commissioner's direction was issued, the resulting notice and all proceedings founded on it lacked jurisdiction, and the assessee was not bound to comply.

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Issues: Whether the notice issued by the Assistant Commissioner to produce books and documents for reopening an already completed assessment was without jurisdiction because the Commissioner had directed such action without first hearing the assessee.

Analysis: The power to require production of accounts under Section 15(1) of the Central Provinces and Berar Sales Tax Act, 1947, could be exercised only for purposes of the Act. The proposed reopening was connected with the Commissioner's revisional power under Section 22(5) of the Act, which was a judicial power and, by virtue of Section 22(7), could not be exercised without hearing the person affected. The direction to the Assistant Commissioner, though described as administrative, could not be so treated, because the Act contained no such separate administrative power and the notice to produce documents was dependent on a valid judicial step under the revisional provision. As the assessee had not been heard before the direction was issued, the proceedings initiated on that basis lacked jurisdiction.

Conclusion: The notice and the proceedings taken pursuant to the Commissioner's direction were without jurisdiction and the assessee was not bound to comply.

Ratio Decidendi: A revisional direction affecting an assessee's rights must be made in exercise of the statutory judicial power and only after hearing the assessee; a notice to produce documents issued without such hearing is without jurisdiction.

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