https://www.taxtmi.com/caselaws?id=127692 Section 7(4a) of the Bengal Finance (Sales Tax) Act, 1941 was upheld as a valid registration-stage security provision because the demand was confined by objective limits: good or sufficient reasons and a requirement of reasonableness. The expression "tax payable" was construed to include tax that would become payable, not only tax already assessed and demanded, so the section was workable at the registration stage. Rule 6 of the Bengal Sales Tax Rules, 1941 was also upheld, as the inquiry it contemplated was verification-based and not a judicial trial; natural justice was satisfied so long as adverse material could be answered. The substantive challenges therefore failed. en-us Thu, 26 Jul 1956 00:00:00 +0530 Thu, 14 Mar 2013 14:20:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127692 Section 7(4a) of the Bengal Finance (Sales Tax) Act, 1941 was upheld as a valid registration-stage security provision because the demand was confined by objective limits: good or sufficient reasons and a requirement of reasonableness. The expression "tax payable" was construed to include tax that would become payable, not only tax already assessed and demanded, so the section was workable at the registration stage. Rule 6 of the Bengal Sales Tax Rules, 1941 was also upheld, as the inquiry it contemplated was verification-based and not a judicial trial; natural justice was satisfied so long as adverse material could be answered. The substantive challenges therefore failed. Case-Laws VAT and Sales Tax Thu, 26 Jul 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127692