Fair hearing in sales tax assessment requires consideration of a timely adjournment request before proceeding ex parte.

Ex parte sales tax assessments were liable to be quashed where the assessee's timely adjournment application had been dispatched by registered post and delivered before the hearing date, yet was not considered. The assessee had no absolute right to adjournment, but it was entitled to have the request decided before adverse ex parte action was taken. The assessing authority's assumption that no intimation had been received reflected non-application of mind, and the appellate and revisional authorities failed to cure that defect. The matter was required to be reconsidered in accordance with law after granting an opportunity of hearing.

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Issues: Whether the ex parte sales tax assessments and the orders affirming them were liable to be quashed for failure to consider the assessee's timely adjournment application and consequent denial of opportunity.

Analysis: The assessee established that the adjournment application was dispatched by registered post and delivered before the hearing date. The party had no absolute right to adjournment, but it did have the right to have the request considered. The assessing authority proceeded ex parte without considering the application and recorded that no intimation had been received. This showed a casual approach and non-application of mind. The appellate and revisional authorities failed to examine this defect.

Conclusion: The ex parte assessments and the appellate and revisional orders were liable to be quashed, and the matter was fit to be reconsidered in accordance with law after giving the assessee an opportunity of hearing.

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