Natural justice in tax assessment requires a real hearing before ex parte action and dismissal of revision petitions.

Ex parte summary assessment under section 9(4) of the Tripura Sales Tax Act, 1976 was invalid where the assessing authority ignored a genuine adjournment request and proceeded without showing judicious consideration of the request. The opportunity of hearing in tax assessment is a substantive safeguard, not a formality, and a time prayer made for good reason must be decided before assessment is completed. The record also did not reliably establish fair hearing on the section 10 application or proper disposal of the revision petitions. The Gauhati HC therefore treated the assessment and connected orders as vitiated by breach of natural justice and liable to be quashed.

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Issues: Whether the ex parte summary assessment and the consequential refusal to cancel it and to restore the revision petitions were vitiated for breach of natural justice and denial of reasonable opportunity of hearing.

Analysis: The assessment authority proceeded under section 9(4) of the Tripura Sales Tax Act, 1976 without dealing with the assessee's adjournment request and without showing that the request was considered judiciously. The opportunity of hearing in tax assessment is a valuable safeguard and cannot be treated as an empty formality. Where a prayer for time is made for genuine reasons, it must be decided before proceeding with assessment. The record also did not reliably show that the assessee had been given a fair opportunity in relation to the application under section 10 or that the revision petitions were properly heard before dismissal. In these circumstances, the impugned orders could not stand.

Conclusion: The assessment and the connected orders were invalid for violation of natural justice and were liable to be quashed in favour of the petitioner.

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