Cross-examination in best judgment assessment depends on context and a specific request; it is not an automatic right.

A best judgment assessment under section 17(3) of the Kerala General Sales Tax Act, 1963 requires a reasonable opportunity to prove the correctness or completeness of the return before assessment is made. The power to summon witnesses under section 53 does not create an automatic duty to produce every person whose statement is relied on, and cross-examination is not an invariable component of natural justice in every case. Its availability depends on the statutory setting, the material relied on, the nature of the proceeding, the assessee's conduct, and whether a specific request was made. On the stated facts, no request for cross-examination was made before the authorities, so no enforceable right arose.

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Issues: Whether, in a best judgment assessment under section 17(3) of the Kerala General Sales Tax Act, 1963, the assessee has an inherent right to cross-examine a person whose statement or material is relied on by the assessing authority as part of the reasonable opportunity of being heard.

Analysis: The provision requires a reasonable opportunity to prove the correctness or completeness of the return before a best judgment assessment is made. The power to summon witnesses under section 53 exists, but it is not automatically converted into a mandatory duty to produce every person whose statement is relied on. The earlier decisions treated cross-examination as available where it was specifically sought and where the facts and materials demanded it, but the court held that no invariable rule of universal application can be laid down. The right depends on the nature of the proceeding, the statutory setting, the material relied on, the conduct of the assessee, and whether a specific request for cross-examination was made. On the facts, no request to cross-examine the witness was made before the assessing authority or the appellate authorities, and the assessee could not insist on such a right as an automatic component of natural justice.

Conclusion: The assessee had no enforceable right to cross-examine the witness as part of the reasonable opportunity contemplated by section 17(3), and the challenge to the assessment failed.

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