https://www.taxtmi.com/caselaws?id=148306 The return-acceptance provision can be used only when the assessing authority is already satisfied that the return is correct and complete; once notice is issued, that dissatisfaction indicates further hearing or evidence is required, and the authority cannot switch to summary acceptance while altering the return without hearing the dealer. A notice defect does not survive after the dealer appears and participates in the proceedings, because the object of notice is only to inform and afford participation. The note states that the assessment and appellate orders were set aside and the matter remitted for fresh assessment with a reasonable opportunity to produce evidence and be heard. en-us Mon, 20 Mar 1967 00:00:00 +0530 Thu, 25 Apr 2013 14:54:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148306 The return-acceptance provision can be used only when the assessing authority is already satisfied that the return is correct and complete; once notice is issued, that dissatisfaction indicates further hearing or evidence is required, and the authority cannot switch to summary acceptance while altering the return without hearing the dealer. A notice defect does not survive after the dealer appears and participates in the proceedings, because the object of notice is only to inform and afford participation. The note states that the assessment and appellate orders were set aside and the matter remitted for fresh assessment with a reasonable opportunity to produce evidence and be heard. Case-Laws VAT and Sales Tax Mon, 20 Mar 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148306