Best judgment assessment requires hearing by the assessing officer himself; prior notice by another officer was insufficient and the assessment failed.

A best judgment assessment under section 11 of the Bengal Finance (Sales Tax) Act, 1941 cannot be sustained unless the dealer is given a reasonable opportunity of being heard by the assessing authority itself, including an officer exercising delegated assessment powers. Where an earlier hearing was given by one officer but the actual assessment was later made by another, that prior opportunity does not satisfy the statutory requirement. Once the record is before the assessing officer, that officer must issue notice and afford hearing before proceeding to assess. The hearing requirement is mandatory, and the assessment was invalid for want of compliance.

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Issues: Whether a best judgment assessment under section 11 of the Bengal Finance (Sales Tax) Act, 1941 could be sustained when the dealer was not given a reasonable opportunity of being heard by the officer who actually made the assessment.

Analysis: Section 11 requires that no assessment can be made unless the dealer is given a reasonable opportunity of being heard by the Commissioner, which includes an officer to whom assessment powers are delegated. The opportunity earlier given by the Commercial Tax Officer did not satisfy the statutory requirement when the Assistant Commissioner later took up the matter and made the actual assessment. After the record was submitted, it was necessary for the assessing officer himself to issue notice and afford hearing before proceeding to a best judgment assessment. The requirement under section 11 is mandatory.

Conclusion: The assessment was invalid for want of a hearing by the officer making the assessment, and the challenge succeeded.

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