https://www.taxtmi.com/caselaws?id=127209 A best judgment assessment under section 11 of the Bengal Finance (Sales Tax) Act, 1941 cannot be sustained unless the dealer is given a reasonable opportunity of being heard by the assessing authority itself, including an officer exercising delegated assessment powers. Where an earlier hearing was given by one officer but the actual assessment was later made by another, that prior opportunity does not satisfy the statutory requirement. Once the record is before the assessing officer, that officer must issue notice and afford hearing before proceeding to assess. The hearing requirement is mandatory, and the assessment was invalid for want of compliance. en-us Thu, 07 Aug 1952 00:00:00 +0530 Thu, 04 Jul 2013 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127209 A best judgment assessment under section 11 of the Bengal Finance (Sales Tax) Act, 1941 cannot be sustained unless the dealer is given a reasonable opportunity of being heard by the assessing authority itself, including an officer exercising delegated assessment powers. Where an earlier hearing was given by one officer but the actual assessment was later made by another, that prior opportunity does not satisfy the statutory requirement. Once the record is before the assessing officer, that officer must issue notice and afford hearing before proceeding to assess. The hearing requirement is mandatory, and the assessment was invalid for want of compliance. Case-Laws VAT and Sales Tax Thu, 07 Aug 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127209