https://www.taxtmi.com/caselaws?id=148515 A valid notice under section 14(3)(a) of the Bombay Sales Tax Act was a jurisdictional prerequisite to a best judgment assessment under section 14(4). A notice issued before the officer became the assessing authority was not the opinion of a competent authority and could not support the assessment. The officer's later appointment did not retrospectively validate the earlier notices or cure the defect. Best judgment assessments founded on such unauthorized notices were therefore invalid and liable to be quashed. en-us Fri, 13 Dec 1968 00:00:00 +0530 Mon, 29 Apr 2013 14:31:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148515 A valid notice under section 14(3)(a) of the Bombay Sales Tax Act was a jurisdictional prerequisite to a best judgment assessment under section 14(4). A notice issued before the officer became the assessing authority was not the opinion of a competent authority and could not support the assessment. The officer's later appointment did not retrospectively validate the earlier notices or cure the defect. Best judgment assessments founded on such unauthorized notices were therefore invalid and liable to be quashed. Case-Laws VAT and Sales Tax Fri, 13 Dec 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148515