Reassessment notice must disclose reasons for escaped assessment; a bare assertion of belief is jurisdictionally invalid.

A reassessment notice under section 12(8) of the Orissa Sales Tax Act is invalid if it does not disclose the reason for the alleged escaped assessment. The existence of a reason to believe is a jurisdictional , and a bare assertion by the assessing officer is insufficient because it prevents the dealer from meeting the charge and amounts to a fishing enquiry. Gathering materials later behind the assessee's back does not cure the defect in the notice. The impugned notice and proceedings based on it were quashed.

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Issues: Whether a notice issued under section 12(8) of the Orissa Sales Tax Act, 1947, which does not indicate the reason for the alleged escaped assessment, is without jurisdiction and invalid.

Analysis: The notice under section 12(8) must disclose some indication of the reason for reopening so that the dealer can meet the charge of escaped assessment. The existence of a reason for believing that turnover has escaped assessment is a jurisdictional requirement, and a bare assertion that the officer has reason to believe is not enough. A notice issued without stating any such reason amounts to a fishing enquiry and offends the principles of natural justice. Subsequent collection of materials behind the assessee's back does not cure the initial defect in the notice.

Conclusion: The notice was jurisdiction and invalid, and the assessee succeeds on this issue.

Final Conclusion: The impugned notice and the proceedings initiated pursuant to it were quashed, and the writ petition was allowed.

Ratio Decidendi: In reassessment proceedings, the jurisdictional notice must itself disclose the reason for the alleged escaped assessment; absence of such disclosure renders the notice invalid and beyond jurisdiction.

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