https://www.taxtmi.com/caselaws?id=149828 A reassessment notice under rule 33 and section 19(1) of the Madhya Pradesh General Sales Tax Act is not invalid merely because it does not state the exact amount of escaped turnover or refers to irregular accounts. The statutory requirement is a reasonable opportunity of being heard, and rule 33 read with Form XVI governs the mode of notice. Procedural defects in the notice are not fatal unless they cause prejudice or deny a fair opportunity. A notice indicating that sales had escaped assessment was sufficient at initiation, and where the dealer appeared, sought inspection, and accessed the record, absence of real prejudice was not shown. en-us Wed, 16 Apr 1969 00:00:00 +0530 Sat, 04 May 2013 11:12:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149828 A reassessment notice under rule 33 and section 19(1) of the Madhya Pradesh General Sales Tax Act is not invalid merely because it does not state the exact amount of escaped turnover or refers to irregular accounts. The statutory requirement is a reasonable opportunity of being heard, and rule 33 read with Form XVI governs the mode of notice. Procedural defects in the notice are not fatal unless they cause prejudice or deny a fair opportunity. A notice indicating that sales had escaped assessment was sufficient at initiation, and where the dealer appeared, sought inspection, and accessed the record, absence of real prejudice was not shown. Case-Laws VAT and Sales Tax Wed, 16 Apr 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149828