https://www.taxtmi.com/caselaws?id=127194 A notice requiring production of books and documents for reopening a completed sales tax assessment was held to depend on a valid revisional step under the Act. The court reasoned that the revisional power was judicial in character and could not be exercised without hearing the assessee, and that no separate administrative power existed to support the direction. Because the assessee was not heard before the Commissioner's direction was issued, the resulting notice and all proceedings founded on it lacked jurisdiction, and the assessee was not bound to comply. en-us Fri, 12 Jan 1951 00:00:00 +0530 Thu, 28 Feb 2013 11:17:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127194 A notice requiring production of books and documents for reopening a completed sales tax assessment was held to depend on a valid revisional step under the Act. The court reasoned that the revisional power was judicial in character and could not be exercised without hearing the assessee, and that no separate administrative power existed to support the direction. Because the assessee was not heard before the Commissioner's direction was issued, the resulting notice and all proceedings founded on it lacked jurisdiction, and the assessee was not bound to comply. Case-Laws VAT and Sales Tax Fri, 12 Jan 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127194