https://www.taxtmi.com/caselaws?id=127617 A best judgment assessment cannot be made unless the dealer is first given a reasonable opportunity to prove the correctness and completeness of the return. Mere service of a notice fixing one day for appearance was insufficient where the assessee had explained illness and asked for another chance; the failure to grant a further opportunity meant the statutory condition precedent was not met, and the assessment was invalid. A prosecution for non-payment of tax founded on such an assessment could not be maintained, because it depended on compliance with the safeguard before best judgment assessment. en-us Wed, 19 Sep 1956 00:00:00 +0530 Wed, 13 Mar 2013 10:46:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127617 A best judgment assessment cannot be made unless the dealer is first given a reasonable opportunity to prove the correctness and completeness of the return. Mere service of a notice fixing one day for appearance was insufficient where the assessee had explained illness and asked for another chance; the failure to grant a further opportunity meant the statutory condition precedent was not met, and the assessment was invalid. A prosecution for non-payment of tax founded on such an assessment could not be maintained, because it depended on compliance with the safeguard before best judgment assessment. Case-Laws VAT and Sales Tax Wed, 19 Sep 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127617