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    <title>1967 (1) TMI 64 - MADRAS HIGH COURT</title>
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    <description>The court ruled in favor of the petitioner, finding that they were not provided with a reasonable opportunity to explain their accounts before the provisional assessment. It held that the Sales Tax Authorities breached the principles of natural justice. The petitioner was granted the right to challenge the assessment through a writ petition. The court allowed the petitions, making the rule nisi absolute, without any order as to costs.</description>
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      <description>The court ruled in favor of the petitioner, finding that they were not provided with a reasonable opportunity to explain their accounts before the provisional assessment. It held that the Sales Tax Authorities breached the principles of natural justice. The petitioner was granted the right to challenge the assessment through a writ petition. The court allowed the petitions, making the rule nisi absolute, without any order as to costs.</description>
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