Mandatory notice period under sales tax rules breached; defective demand notice quashed while the underlying assessment remained valid.

A demand notice for recovery of assessed sales tax dues was invalid because it allowed less than the 30 days required by rule 25 of the West Bengal Sales Tax Rules, 1954, so the notice was quashed. The defect was confined to the demand notice and did not vitiate the underlying assessment order, which remained intact. Consequential appellate and revisional orders based on the defective notice were also set aside, and the authority was permitted to issue a fresh demand notice in accordance with law.

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Issues: (i) Whether the demand notice issued for recovery of assessed dues complied with rule 25 of the West Bengal Sales Tax Rules, 1954. (ii) Whether the invalidity of the demand notice affected the assessment order or only the notice itself.

Issue (i): Whether the demand notice issued for recovery of assessed dues complied with rule 25 of the West Bengal Sales Tax Rules, 1954.

Analysis: The notice served on the dealer allowed less than 30 days between service and the date fixed for payment. Since rule 25 required 30 days' time, the notice did not conform to the prescribed procedure. The objection was entertained as a pure question of law on undisputed facts.

Conclusion: The demand notice was contrary to rule 25 and was quashed.

Issue (ii): Whether the invalidity of the demand notice affected the assessment order or only the notice itself.

Analysis: The defect in the demand notice did not go to the validity of the assessment itself. The proper consequence was cancellation of the defective demand notice, while leaving the assessment intact and permitting issuance of a fresh notice in accordance with law.

Conclusion: The assessment order was not vitiated, but a fresh demand notice had to be issued according to law.

Final Conclusion: The application succeeded to the extent that the defective demand notice and consequential appellate and revisional orders were set aside, and the authority was directed to serve a fresh notice in accordance with the statutory procedure.

Ratio Decidendi: A demand notice that does not satisfy the mandatory time requirement prescribed by the sales tax rules is invalid, but such defect does not by itself nullify the underlying assessment; the proper course is to quash the notice and permit a fresh notice according to law.

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