Reassessment quashed for failure to secure confrontation witness, with burden shifting to Revenue after denial of suppressed sale

The reassessment was quashed because the sales tax authority failed to secure the attendance of the purchasing dealer's representative despite a remand direction requiring confrontation. The court treated the authority as having civil court powers and held that section 32 of the Code of Civil Procedure could be used to compel attendance through coercive measures; mere notice by registered post was insufficient to meet that obligation. Once the assessee denied the alleged suppressed sale, the burden shifted to the Revenue to prove the transaction. The matter was remitted for fresh reassessment after securing the representative and books of account.

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Issues: Whether the reassessment order was sustainable when the assessing authority failed to secure the attendance of the representative of the concerned dealer, despite a remand direction for confrontation.

Analysis: The sales tax authority was treated as vested with civil court powers, and section 32 of the Code of Civil Procedure was held applicable for compelling attendance through coercive measures. Mere issue of notice by registered post was found insufficient to discharge the authority's obligation to secure the presence of the representative of the purchasing dealer, particularly when the earlier appellate order had required opportunity of confrontation. The Court also held that once the assessee denied the alleged suppressed sale, the burden shifted to the Revenue to establish the transaction.

Conclusion: The reassessment order was quashed, and the matter was remitted for fresh reassessment after taking coercive steps to secure the representative's with books of account.

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