Natural justice in sales tax assessment: ex parte orders without notice were invalid and related certificate proceedings were quashed.

Ex parte sales tax assessments under the Bengal Finance (Sales Tax) Act, 1941 were held invalid where no notice was served fixing the hearing date before completion of assessment. The absence of notice and opportunity of hearing was treated as a defect going to the validity of the assessments, so the assessments were set aside for breach of natural justice. As the assessments could not stand, the connected certificate proceedings based on them also failed and were quashed. Fresh assessment was left open in accordance with law.

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Issues: Whether the ex parte sales tax assessments were liable to be set aside for want of notice and opportunity of hearing before completion of assessment.

Analysis: The application challenged assessment orders passed under the Bengal Finance (Sales Tax) Act, 1941 on the ground that no notice was served fixing the date of hearing. The respondents' objections to maintainability were not accepted. On the admitted facts, the applicant had not been given notice before the assessments were made, and the defect went to the validity of the assessments. The consequential certificate proceedings based on those assessments could not survive.

Conclusion: The ex parte assessment orders were invalid and were set aside for breach of notice requirements and natural justice. The connected certificate cases were quashed, with liberty to make fresh assessment in accordance with law.

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