https://www.taxtmi.com/caselaws?id=150607 An assessment under the Bihar Sales Tax Act, 1959 is not invalid merely because the final assessing officer did not personally examine the accounts, where an Inspector had earlier examined them, a report was placed before the prescribed authority, and the dealer was heard before assessment. The statutory scheme under section 16 and rules 14 and 15 permits account examination and reporting by an Inspector for the authority's consideration. If the assessing authority considers the material and applies its mind before making the order, the assessment remains valid in law and is not void solely for want of personal scrutiny by that officer. en-us Wed, 12 Sep 1973 00:00:00 +0530 Mon, 20 May 2013 13:56:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150607 An assessment under the Bihar Sales Tax Act, 1959 is not invalid merely because the final assessing officer did not personally examine the accounts, where an Inspector had earlier examined them, a report was placed before the prescribed authority, and the dealer was heard before assessment. The statutory scheme under section 16 and rules 14 and 15 permits account examination and reporting by an Inspector for the authority's consideration. If the assessing authority considers the material and applies its mind before making the order, the assessment remains valid in law and is not void solely for want of personal scrutiny by that officer. Case-Laws VAT and Sales Tax Wed, 12 Sep 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150607