https://www.taxtmi.com/caselaws?id=149926 Where a sales tax assessment is founded on seized incriminating slips and diaries, the assessee must be given a real and adequate opportunity to inspect that material and meet it before finalisation of the assessment. Mere reference to extracts in the proposal notice is insufficient if the authority refuses a meaningful re-inspection request after remand. The Madras HC held that such refusal breached the principles of natural justice, vitiated the assessment order under section 16 of the Madras General Sales Tax Act, and made the order liable to be quashed. The assessee was entitled to a fresh opportunity before further assessment proceedings. en-us Wed, 03 Mar 1971 00:00:00 +0530 Mon, 06 May 2013 13:03:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149926 Where a sales tax assessment is founded on seized incriminating slips and diaries, the assessee must be given a real and adequate opportunity to inspect that material and meet it before finalisation of the assessment. Mere reference to extracts in the proposal notice is insufficient if the authority refuses a meaningful re-inspection request after remand. The Madras HC held that such refusal breached the principles of natural justice, vitiated the assessment order under section 16 of the Madras General Sales Tax Act, and made the order liable to be quashed. The assessee was entitled to a fresh opportunity before further assessment proceedings. Case-Laws VAT and Sales Tax Wed, 03 Mar 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149926