https://www.taxtmi.com/caselaws?id=140077 Rule 41(3) under the U.P. Sales Tax Act was valid as a machinery provision permitting provisional best judgment assessment for a quarter or month within the annual tax scheme, because it did not alter the nature of the charging provision. However, best judgment assessment proceedings remained quasi-judicial and were subject to natural justice. Where the assessing officer proposed to determine turnover under rule 41(3), the dealer had to be given a reasonable opportunity of being heard before the order was made; the absence of such hearing rendered the provisional assessments void, and a prior direction to deposit admitted tax did not cure the defect. en-us Tue, 20 Jul 1965 00:00:00 +0530 Thu, 18 Apr 2013 12:39:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=140077 Rule 41(3) under the U.P. Sales Tax Act was valid as a machinery provision permitting provisional best judgment assessment for a quarter or month within the annual tax scheme, because it did not alter the nature of the charging provision. However, best judgment assessment proceedings remained quasi-judicial and were subject to natural justice. Where the assessing officer proposed to determine turnover under rule 41(3), the dealer had to be given a reasonable opportunity of being heard before the order was made; the absence of such hearing rendered the provisional assessments void, and a prior direction to deposit admitted tax did not cure the defect. Case-Laws VAT and Sales Tax Tue, 20 Jul 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=140077