https://www.taxtmi.com/caselaws?id=127385 A mandatory opportunity of hearing under section 12(5) of the Orissa Sales Tax Act had to be given before best judgment assessment for the relevant quarters; its omission rendered the assessments invalid because it caused serious prejudice and was not a mere irregularity. In the absence of that hearing, the assessee's registration application and statements in it could not be treated as conclusive evidence to establish liability for those quarters, since they did not replace the statutory procedure or allow the assessee to challenge their accuracy. No legal evidence showed any waiver of the prescribed procedure, and a general arrangement could not displace the individual statutory right to hearing. en-us Mon, 01 Nov 1954 00:00:00 +0530 Fri, 08 Mar 2013 12:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127385 A mandatory opportunity of hearing under section 12(5) of the Orissa Sales Tax Act had to be given before best judgment assessment for the relevant quarters; its omission rendered the assessments invalid because it caused serious prejudice and was not a mere irregularity. In the absence of that hearing, the assessee's registration application and statements in it could not be treated as conclusive evidence to establish liability for those quarters, since they did not replace the statutory procedure or allow the assessee to challenge their accuracy. No legal evidence showed any waiver of the prescribed procedure, and a general arrangement could not displace the individual statutory right to hearing. Case-Laws VAT and Sales Tax Mon, 01 Nov 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127385