https://www.taxtmi.com/caselaws?id=127160 A procedural notice under Section 13(2) of the Bihar Sales Tax Act did not operate as a condition precedent to the Sales Tax Officer's jurisdiction, because assessment machinery provisions do not themselves create the charging liability. However, the particular assessment was invalid on the facts since the assessee was not shown to have had a fair opportunity to produce relevant books and papers, and the omission to issue notice caused prejudice. The distinction was drawn between jurisdiction in law and the validity of the assessment made in the circumstances, and the matter had to recommence from the stage of issuing notice under Section 13(2)(a). en-us Fri, 25 Jan 1952 00:00:00 +0530 Wed, 27 Feb 2013 15:33:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127160 A procedural notice under Section 13(2) of the Bihar Sales Tax Act did not operate as a condition precedent to the Sales Tax Officer's jurisdiction, because assessment machinery provisions do not themselves create the charging liability. However, the particular assessment was invalid on the facts since the assessee was not shown to have had a fair opportunity to produce relevant books and papers, and the omission to issue notice caused prejudice. The distinction was drawn between jurisdiction in law and the validity of the assessment made in the circumstances, and the matter had to recommence from the stage of issuing notice under Section 13(2)(a). Case-Laws VAT and Sales Tax Fri, 25 Jan 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127160