Proper verification of books of accounts required before fresh sales tax assessment, with personal hearing and opportunity to produce records.

Assessment orders under the sales tax regime were set aside because proper verification of the books of accounts had not been completed and an effective opportunity had not been afforded. The Court noted the assessee's willingness to produce relevant records and held that finalisation of assessment required examination of the entire books and objections. Fresh assessment was therefore directed after production of records, verification of accounts, and grant of a personal hearing to the petitioner.

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Issues: Whether the assessment orders were liable to be set aside for want of proper verification of books of accounts and for denial of an effective opportunity before fresh assessment.

Analysis: The dispute arose from assessment orders passed in respect of a works contract dealer under the sales tax regime. The Court noted that the assessee had expressed willingness to produce the relevant records and that, for a proper finalisation of assessment, verification of the books of accounts was necessary. In the circumstances, the Court considered it appropriate to afford one more opportunity and direct production of the entire records, followed by fresh assessment after considering objections and granting a personal hearing.

Conclusion: The assessment orders were set aside and the matter was remitted for fresh assessment after verification of the books of accounts and after affording a personal hearing to the petitioner.

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