https://www.taxtmi.com/caselaws?id=149914 Section 16 of the Madras General Sales Tax Act required only that the assessing authority form a reason to believe that turnover had escaped assessment, issue a proposal, and give a reasonable opportunity to show cause. It did not impose a duty to confer with the assessee before issuing the pre-assessment notice, disclose all material relied on, or forecast the proposed penalty in advance. On that basis, a writ of prohibition was held not maintainable to restrain the reassessment, and the authority could proceed with the section 16 process. en-us Wed, 24 Feb 1971 00:00:00 +0530 Mon, 06 May 2013 12:16:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149914 Section 16 of the Madras General Sales Tax Act required only that the assessing authority form a reason to believe that turnover had escaped assessment, issue a proposal, and give a reasonable opportunity to show cause. It did not impose a duty to confer with the assessee before issuing the pre-assessment notice, disclose all material relied on, or forecast the proposed penalty in advance. On that basis, a writ of prohibition was held not maintainable to restrain the reassessment, and the authority could proceed with the section 16 process. Case-Laws VAT and Sales Tax Wed, 24 Feb 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149914