https://www.taxtmi.com/caselaws?id=150734 A best judgment sales tax assessment under Section 11(1) of the Bengal Finance (Sales Tax) Act, 1941 had to rest on relevant material and be preceded by a reasonable opportunity of hearing. The assessment was described as arbitrary, insufficiently reasoned, and made without proper consideration of prior assessments or a fair hearing. Even so, the High Court noted that the Act provided complete appellate and revisional remedies, which the dealer had not pursued with due diligence. Because the assessment was erroneous but not without jurisdiction, Article 226 relief was held inappropriate where the statutory remedy had not been exhausted. en-us Fri, 31 May 1974 00:00:00 +0530 Wed, 22 May 2013 11:06:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150734 A best judgment sales tax assessment under Section 11(1) of the Bengal Finance (Sales Tax) Act, 1941 had to rest on relevant material and be preceded by a reasonable opportunity of hearing. The assessment was described as arbitrary, insufficiently reasoned, and made without proper consideration of prior assessments or a fair hearing. Even so, the High Court noted that the Act provided complete appellate and revisional remedies, which the dealer had not pursued with due diligence. Because the assessment was erroneous but not without jurisdiction, Article 226 relief was held inappropriate where the statutory remedy had not been exhausted. Case-Laws VAT and Sales Tax Fri, 31 May 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150734