Pre-assessment hearing under sales tax law applies even without a return, protecting taxpayers from final assessment without notice.

Section 46A of the Gujarat Sales Tax Act was construed purposively to require a draft assessment order and an opportunity to object before major additional liability was imposed. The provision was read as applying even where no return or a nil return had been filed, because a narrow literal interpretation would defeat its purpose of preventing arbitrary or careless assessments. The safeguard therefore covered assessments attracting additional tax liability, and the final assessment made without first issuing a draft order and notice was treated as without jurisdiction.

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Issues: Whether section 46A of the Gujarat Sales Tax Act, 1969 required the Sales Tax Officer to serve a draft assessment order and invite objections even where no return had been filed and the assessment resulted in tax liability above the prescribed threshold.

Analysis: Section 46A was inserted to curb arbitrary, careless, or tainted assessments and to improve the quality of assessment by providing a hearing before major additional liabilities were imposed. A literal reading limiting the provision only to cases where a return had been filed would defeat that legislative purpose and would leave out cases of nil return or no return, although the same mischief would arise. The words in section 46A(1) and (2) were therefore construed as covering additional liability, if any, and the provision was read down by supplying the necessary words to make the statute workable and consistent with its object.

Conclusion: The draft-order requirement applied to the impugned assessment, and the Sales Tax Officer acted without jurisdiction in passing a final assessment without first issuing a draft order and notice under section 46A.

Ratio Decidendi: A taxing provision creating a pre-assessment hearing requirement must be construed purposively so that the statutory safeguard is not defeated by a narrow literal reading, and additional liability includes cases where no return or a nil return has been filed.

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