https://www.taxtmi.com/caselaws?id=127410 Completed sales tax assessments could not be reopened merely to direct a fresh assessment unless the statutory conditions for best-judgment assessment were met. Section 11(4) applied only where the dealer failed to furnish returns, comply with notice, or maintain regular accounts, and section 11(5) was inapplicable to a registered dealer. Although section 11-A was later inserted with retrospective effect, it did not authorise reopening outside the relevant period or otherwise in breach of its terms. The revisional power under section 22(5) was also unavailable because it concerned pending proceedings, and rule 57 required a revision application within the prescribed time. The departmental reopening was therefore unsupported by the Act and the rules. en-us Tue, 14 Sep 1954 00:00:00 +0530 Fri, 08 Mar 2013 15:23:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127410 Completed sales tax assessments could not be reopened merely to direct a fresh assessment unless the statutory conditions for best-judgment assessment were met. Section 11(4) applied only where the dealer failed to furnish returns, comply with notice, or maintain regular accounts, and section 11(5) was inapplicable to a registered dealer. Although section 11-A was later inserted with retrospective effect, it did not authorise reopening outside the relevant period or otherwise in breach of its terms. The revisional power under section 22(5) was also unavailable because it concerned pending proceedings, and rule 57 required a revision application within the prescribed time. The departmental reopening was therefore unsupported by the Act and the rules. Case-Laws VAT and Sales Tax Tue, 14 Sep 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127410