https://www.taxtmi.com/caselaws?id=127399 An assessment under the U.P. Sales Tax Act was not invalidated merely because the order incorrectly mentioned section 7(2) instead of section 7(3); read as a whole, the reference was a clerical slip and did not defeat jurisdiction. The assessment was nevertheless quashed because the dealer was not given the mandatory opportunity to explain the alleged sales discrepancy before an adverse conclusion was drawn. The proviso to section 7(3) required that hearing, and its omission breached natural justice. The clerical misdescription carried no legal consequence, but the failure to afford the statutory hearing rendered the assessment unsustainable. en-us Thu, 14 Apr 1955 00:00:00 +0530 Fri, 08 Mar 2013 14:24:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127399 An assessment under the U.P. Sales Tax Act was not invalidated merely because the order incorrectly mentioned section 7(2) instead of section 7(3); read as a whole, the reference was a clerical slip and did not defeat jurisdiction. The assessment was nevertheless quashed because the dealer was not given the mandatory opportunity to explain the alleged sales discrepancy before an adverse conclusion was drawn. The proviso to section 7(3) required that hearing, and its omission breached natural justice. The clerical misdescription carried no legal consequence, but the failure to afford the statutory hearing rendered the assessment unsustainable. Case-Laws VAT and Sales Tax Thu, 14 Apr 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127399