Piecemal turnover assessment set aside, with fresh reconsideration ordered after objections and a hearing.

An assessment order that computed turnover for selected months in a piecemeal manner, instead of determining the annual liability on a consolidated basis, was treated as requiring reconsideration. The assessee was given liberty to file objections, and the authority was directed to afford a hearing, examine the matter afresh, and decide it on merits and in accordance with law. The impugned order was set aside and the assessment was remitted for fresh consideration after receipt of objections and personal hearing.

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Issues: Whether the impugned assessment order, having been passed in a piecemeal manner for selected months instead of the entire year, was liable to be set aside and the matter remitted for fresh consideration after affording the petitioner an opportunity to file objections and be heard.

Analysis: The order under challenge proceeded by reckoning turnover in a segmented manner for particular months rather than determining the annual liability in a consolidated manner. In the circumstances, the Court held that the assessment required reconsideration. Since the petitioner had not filed objections, liberty was preserved to submit objections before the authority, and the authority was directed to consider the matter afresh after granting a hearing and decide it on merits and in accordance with law.

Conclusion: The impugned order was set aside and the matter was remitted to the respondent for fresh assessment after receipt of objections and grant of hearing, in favour of the assessee.

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