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Issues: Whether non-service of the notice required for reopening an already completed assessment under section 14(4) of the Andhra Pradesh General Sales Tax Act, 1957, rendered the reassessment void and available as a defence in a prosecution for failure to pay the assessed tax under section 30(1)(a) of the Act.
Analysis: Section 14(4) required the assessing authority to issue notice to the dealer and make such inquiry as considered necessary before reopening an assessment for escaped turnover. The notice contemplated by the provision was treated as effective only when served, since it is the service of notice that affords the dealer an opportunity to show cause. The finding accepted by the Court was that no such notice had been served on the accused before reassessment. In that situation, the reassessment suffered from a defect going to the root of jurisdiction and was not a valid assessment made under the Act. The bar against questioning assessments did not assist the prosecution where the statutory prerequisite for reopening had not been complied with.
Conclusion: The reassessment was void for want of service of the notice under section 14(4), and the accused could rely on that defect in resisting prosecution under section 30(1)(a).
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