Invalid assessment cannot be remanded for fresh assessment after annulment where notice and procedure were defective.

The Tribunal held that an assessment reopened under section 19(1) of the M.P. General Sales Tax Act could not be treated as interchangeable with best judgment assessment under section 18(4)(a), as the two provisions operate in distinct fields. After finding the assessment order invalid for want of proper notice and procedure, the correct course was to annul it rather than remit the matter for a fresh assessment. A remand under section 32 of the M.P. Land Revenue Code was therefore impermissible. The issue was answered against the department and in favour of the assessee.

---

---

Issues: Whether the Board of Revenue was justified in remanding the case for fresh assessment in exercise of its powers under section 32 of the M.P. Land Revenue Code, 1959.

Analysis: The assessment was reopened under section 19(1) of the M.P. General Sales Tax Act, 1958, while section 18(4)(a) empowered best judgment assessment in a different situation. The provisions operated in distinct fields and were not interchangeable. Once the Tribunal found the assessment order to be without authority of law for want of proper notice and procedure, the proper course was to annul the assessment. The Tribunal could not, after setting aside the order as invalid, direct a fresh assessment by remand in purported exercise of power under section 32 of the M.P. Land Revenue Code, 1959.

Conclusion: The remand for fresh assessment was unjustified and impermissible. The answer to the reframed question was in the negative, in favour of the assessee and against the department.

---