Prior notice is mandatory before assessment enhancement, while writ relief may be refused where an effective statutory appeal exists.

A revisional order enhancing an assessment is invalid if passed without prior notice and an opportunity to show cause, because Section 20(4) and natural justice require notice before any enhancement; the earlier-year reassessment proceedings were quashed. For the later assessment year, writ relief was declined because an effective statutory appeal lay against the assessment order; the assessee was left to pursue that appellate remedy, with any timely appeal to be entertained without objection on limitation.

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Issues: (i) whether the revisional order enhancing the assessment for the earlier years could stand when passed without notice and opportunity to show cause; and (ii) whether the writ petition relating to the later assessment year was maintainable when an appeal lay against the assessment order.

Issue (i): whether the revisional order enhancing the assessment for the earlier years could stand when passed without notice and opportunity to show cause.

Analysis: Section 20(4) requires that no order under section 20(1) or section 20(2) enhancing an assessment shall be passed unless the assessee is given an opportunity to show cause against the proposed enhancement. The revisional order disallowing the exemption in respect of purchase tax had the effect of enhancing the assessment. As no material was produced to show that notice had been given to the assessee, the order was treated as having been passed in breach of the statutory mandate and the principles of natural justice.

Conclusion: The revisional order and the consequential reassessment proceedings for the earlier years were quashed in favour of the assessee.

Issue (ii): whether the writ petition relating to the later assessment year was maintainable when an appeal lay against the assessment order.

Analysis: The challenge to the later assessment year was not entertained because the statutory appellate remedy was available against the assessment order. The assessee was left to pursue that remedy, and the Court directed that any appeal filed within the stipulated time should be entertained without objection as to limitation and decided according to law.

Conclusion: The writ petition for the later assessment year was dismissed and the assessee was relegated to the appellate remedy.

Final Conclusion: The judgment set aside the reassessment proceedings for the earlier years for want of notice under the revision provision, while declining to exercise writ jurisdiction for the later assessment year on the ground of an available statutory appeal.

Ratio Decidendi: Where a revisional order has the effect of enhancing an assessment, the assessee must be given a prior opportunity to show cause, and writ jurisdiction may be declined where an effective statutory appeal is available.

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