Defective tax notice, delegated jurisdiction and natural justice challenge failed where the assessee participated in reassessment.

An irregular or defective statutory notice does not invalidate a sales tax assessment unless prejudice is shown, and participation in the reassessment can amount to waiver of the objection. The Commercial Tax Officer, Central Section, was held to have jurisdiction where the relevant notification covered West Bengal, delegation of assessment power existed, and the amending law retrospectively validated transfers and assessments. Repeated opportunities to produce books of account were treated as sufficient compliance with natural justice, so no breach was established and the assessment was sustained.

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Issues: (i) Whether the assessment was void because the notice in Form VI was irregular or defective and whether any prejudice was caused to the assessee; (ii) Whether the Commercial Tax Officer, Central Section, had jurisdiction to make the reassessment after remand, including the validity of transfer, delegation and retrospective validation under the amending law; (iii) Whether the reassessment was vitiated for breach of natural justice on account of insufficient to produce books of account.

Issue (i): Whether the assessment was void because the notice in Form VI was irregular or defective and whether any prejudice was caused to the assessee.

Analysis: The charging liability arose from the substantive provisions of the sales tax law, while the notice requirement under the assessment provisions was procedural. An irregularity in the notice did not by itself destroy jurisdiction to assess. The decisive question was prejudice. The record showed that after remand the assessee appeared, was represented, sought time, and participated in the reassessment proceedings. The assessment was ultimately made on the turnover as found correct, not merely because of failure to file a return. In these circumstances, any defect in the notice was treated as waived and no prejudice was shown.

Conclusion: The defective notice did not invalidate the assessment and this contention failed.

Issue (ii): Whether the Commercial Tax Officer, Central Section, had jurisdiction to make the reassessment after remand, including the validity of transfer, delegation and retrospective validation under the amending law.

Analysis: The Central Section had jurisdiction over the whole of West Bengal under the relevant notification, and the Commissioner had also delegated assessment powers to Commercial Tax Officers. The special transfer order, even if examined, supported the assumption of jurisdiction. The amending statute retrospectively validated transfers and assessments made by officers competent under the amended framework. The remand order required a fresh assessment, not a reassessment by a particular officer only. On that footing, the Central Section officer was competent to proceed. The challenge based on lack of statutory sanction, improper transfer, and absence of delegation was rejected.

Conclusion: The reassessment by the Commercial Tax Officer, Central Section, was within jurisdiction and valid.

Issue (iii): Whether the reassessment was vitiated for breach of natural justice on account of insufficient opportunity to produce books of account.

Analysis: The assessee was given multiple opportunities, obtained an adjournment, and thereafter failed to appear on the fixed date. When a further adjournment was later sought, it was declined. The conduct of the assessee showed adequate opportunity had been afforded. The proceedings therefore did not suffer from breach of natural justice.

Conclusion: No violation of natural justice was established.

Final Conclusion: The writ petition failed on all substantial grounds and the assessment was sustained.

Ratio Decidendi: An irregularity in the statutory notice does not invalidate a tax assessment unless it causes prejudice, and jurisdiction can be sustained where the assessing officer otherwise has concurrent authority or valid delegated power, especially when the assessee participates and waives objection.

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