https://www.taxtmi.com/caselaws?id=149799 In quasi-judicial sales tax assessment proceedings, material gathered in a private enquiry and statements recorded behind the assessee's back cannot be used unless disclosed and a fair opportunity to rebut is given. Where the assessee specifically seeks to confront such witnesses and their evidence is material to the assessment, refusal to summon them and allow cross-examination may violate natural justice. The power to summon witnesses under the rules must therefore be exercised fairly when credibility needs to be tested. The assessee was entitled to have the witnesses examined in its presence and to cross-examine them, and the direction granting that opportunity was upheld. en-us Thu, 19 Feb 1970 00:00:00 +0530 Fri, 03 May 2013 17:12:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149799 In quasi-judicial sales tax assessment proceedings, material gathered in a private enquiry and statements recorded behind the assessee's back cannot be used unless disclosed and a fair opportunity to rebut is given. Where the assessee specifically seeks to confront such witnesses and their evidence is material to the assessment, refusal to summon them and allow cross-examination may violate natural justice. The power to summon witnesses under the rules must therefore be exercised fairly when credibility needs to be tested. The assessee was entitled to have the witnesses examined in its presence and to cross-examine them, and the direction granting that opportunity was upheld. Case-Laws VAT and Sales Tax Thu, 19 Feb 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149799