Personal examination of accounts is not mandatory for assessment when the authority considers the report and hears the dealer.

An assessment under the Bihar Sales Tax Act, 1959 is not invalid merely because the final assessing officer did not personally examine the accounts, where an Inspector had earlier examined them, a report was placed before the prescribed authority, and the dealer was heard before assessment. The statutory scheme under section 16 and rules 14 and 15 permits account examination and reporting by an Inspector for the authority's consideration. If the assessing authority considers the material and applies its mind before making the order, the assessment remains valid in law and is not void solely for want of personal scrutiny by that officer.

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Issues: Whether an assessment order is invalid merely because the Superintendent who passed it did not personally examine the accounts, though the accounts had earlier been examined by another sales tax officer and the dealer had been heard before assessment.

Analysis: Under the Bihar Sales Tax Act, 1959, assessment is to be made by the prescribed authority under section 16, and rules 14 and 15 permit an Inspector to examine accounts and submit a report for consideration by the prescribed authority. The statutory scheme does not require that the same officer must examine the accounts from start to finish, nor that personal examination by the final assessing officer is an indispensable condition in every case. Where the dealer is given opportunity, the report and materials are considered, and the assessing authority applies its mind before making the order, the assessment cannot be treated as void solely on the ground that the officer did not himself scrutinize the books in person.

Conclusion: The assessment order was valid in law and was not rendered illegal merely because the final assessing officer did not personally examine the accounts.

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