Ex parte sales tax assessment set aside and remanded for fresh hearing after the dealer was denied effective opportunity

An ex parte sales tax assessment was set aside because the dealer's claim for exemption on school exercise books had not been properly examined and the asserted declarations were not accepted on the record. The court found that the dealer should receive one further opportunity to present its case before the assessing authority. The assessment and appellate orders were therefore annulled, and the matter was remanded for fresh assessment after affording a hearing.

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Issues: Whether the ex parte assessment orders should be set aside and the matter remanded for fresh assessment after giving the dealer an opportunity of being heard.

Analysis: The revisions arose from a consolidated assessment order under the sales tax law applicable in Delhi. The assessment had been made ex parte, and the appellate authority had declined to interfere on the view that sufficient opportunity had been afforded. The Court noted that the dealer's plea regarding exemption of school exercise books had not been found upon by either the assessing authority or the appellate authority, and that declarations said to have been obtained by the dealer had not been accepted. In the circumstances, the Court held that the dealer ought to be given one more opportunity to present its case before the assessing authority.

Conclusion: The impugned orders were set aside and the matter was remanded to the assessing authority for fresh assessment after hearing the dealer.

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