Commercial tax assessments must follow natural justice: clear notice, fair hearing, document disclosure and reasoned orders. Assessing and adjudicating officers must adhere to Natural Justice by serving clear notices stating alleged lapses and legal basis, granting a minimum of 15 days to reply, recording reasons for adjournments, furnishing documents relied upon, providing personal hearings and, where appropriate, cross examination, and issuing speaking orders that address objections and evidence with cogent reasons; notices under extended revision must specify grounds like fraud or willful suppression.