Return acceptance requires prior satisfaction of correctness; notice defects are waived once the dealer appears and participates.

The return-acceptance provision can be used only when the assessing authority is already satisfied that the return is correct and complete; once notice is issued, that dissatisfaction indicates further hearing or evidence is required, and the authority cannot switch to summary acceptance while altering the return without hearing the dealer. A notice defect does not survive after the dealer appears and participates in the proceedings, because the object of notice is only to inform and afford participation. The note states that the assessment and appellate orders were set aside and the matter remitted for fresh assessment with a reasonable opportunity to produce evidence and be heard.

---

---

Issues: (i) Whether, after issuing notice under section 14, the Assessing Authority could complete the assessment under the return-acceptance provision without first being satisfied that the return was correct and complete; (ii) whether any defect in the assessment notice could be relied upon by the dealer after appearance before the authority.

Issue (i): Whether, after issuing notice under section 14, the Assessing Authority could complete the assessment under the return-acceptance provision without first being satisfied that the return was correct and complete.

Analysis: The return-acceptance provision applies only where the authority is satisfied, without requiring the dealer's presence or further evidence, that the return is correct and complete. Issuance of notice showed that the authority was not so satisfied and that further hearing or evidence was necessary. Once the authority had taken that course, it could not treat the matter as one fit for summary acceptance of the return and at the same time alter the return without hearing the dealer.

Conclusion: The assessment could not validly be completed on the basis of the return-acceptance provision after notice had been issued and the authority was not satisfied that the return was correct and complete.

Issue (ii): Whether any defect in the assessment notice could be relied upon by the dealer after appearance before the authority.

Analysis: The object of notice is to inform the party of the proceeding and afford an opportunity to participate. Once the dealer appeared and took part in the proceeding, any defect or irregularity in the notice ceased to have operative effect. A party who has appeared cannot rely on such defect to prevent the authority from proceeding according to law.

Conclusion: The defect in the notice could not be relied upon after appearance before the authority.

Final Conclusion: The assessment and the appellate orders were set aside, and the matter was sent back for fresh assessment after giving the assessee a reasonable opportunity of producing evidence and being heard.

Ratio Decidendi: The return-acceptance provision can be used only when the assessing authority is already satisfied that the return is correct and complete, and a notice defect is waived for purposes of further proceedings once the dealer appears and participates.

---