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Issues: Whether service of notice in Form VI under Rule 23 of the Orissa Sales Tax Rules was a condition precedent to reassessment under section 12(8) of the Orissa Sales Tax Act, 1947, and whether non-service of such notice rendered the reassessment without jurisdiction.
Analysis: Section 12(8) empowers reassessment where turnover has escaped assessment or been under-assessed, but it does not itself make service of notice a jurisdictional precondition. Rule 23 prescribes notice in Form VI as the procedural mode for securing a reasonable opportunity of hearing, satisfying the rule of audi alteram partem. The governing principle is that a notice requirement of this kind is not mandatory in the sense of conferring jurisdiction, and an assessment will not be invalid merely because notice was not served unless prejudice is shown. Section 19-A(2) dealing with death of a dealer was also relied on to distinguish cases where notice to legal representatives is specifically contemplated.
Conclusion: Service of notice under Rule 23 was not a condition precedent to initiation of proceedings under section 12(8), and the reassessment was not void for want of such notice.
Ratio Decidendi: Under the Orissa Sales Tax Act, 1947, notice in Form VI for reassessment under section 12(8) is only a procedural means of affording reasonable opportunity of hearing and does not by itself confer jurisdiction or invalidate the reassessment in the absence of prejudice.
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