Provisional sales tax assessment requires final hearing, disclosure of private-enquiry material, and evidence before finalisation.

Writ petitions against provisional sales tax assessment were not entertained for substantive relief, but the Court required the assessing authority to complete final assessment under the statutory scheme, with provisional demand kept in abeyance subject to security. It stressed that the petitioners must be given an opportunity to adduce evidence and to meet any material gathered in private enquiry before finalisation, and that the authority must examine whether the statutory definition of "dealer" is satisfied on the evidence in each case. The Court also reiterated that assessment is a judicial function and cannot proceed mechanically or on a predetermined basis.

---

---

Issues: Whether writ petitions challenging orders of provisional assessment to sales tax called for interference, and whether the petitioners were entitled to an opportunity to adduce evidence and meet material collected behind their back before final assessment.

Analysis: The provisional assessments were not treated as final and were liable to be revised or set aside upon completion of the final assessment under the statutory scheme. The Court accepted the undertaking that final assessments would be made, that provisional demands would not be realised meanwhile, and that the petitioners would be afforded an opportunity to lead evidence. The Court emphasised that the Sales Tax Officers must determine in each case whether the petitioners satisfied the statutory definition of "dealer" by examining the relevant ingredients, considering the evidence, and confronting the petitioners with any material collected in private enquiry. It further stressed that assessment proceedings are judicial functions and cannot be conducted on a mechanical or predetermined basis.

Conclusion: No relief was granted in the writ petitions, which were dismissed, but only after directions were issued to ensure final assessment, opportunity of hearing, disclosure of material gathered behind the petitioners' back, and protection against recovery of the provisional demand pending such assessment subject to security.

---