https://www.taxtmi.com/caselaws?id=151300 A best judgment assessment under section 17(3) of the Kerala General Sales Tax Act, 1963 requires a reasonable opportunity to prove the correctness or completeness of the return before assessment is made. The power to summon witnesses under section 53 does not create an automatic duty to produce every person whose statement is relied on, and cross-examination is not an invariable component of natural justice in every case. Its availability depends on the statutory setting, the material relied on, the nature of the proceeding, the assessee's conduct, and whether a specific request was made. On the stated facts, no request for cross-examination was made before the authorities, so no enforceable right arose. en-us Thu, 23 Jun 1977 00:00:00 +0530 Mon, 03 Jun 2013 17:34:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151300 A best judgment assessment under section 17(3) of the Kerala General Sales Tax Act, 1963 requires a reasonable opportunity to prove the correctness or completeness of the return before assessment is made. The power to summon witnesses under section 53 does not create an automatic duty to produce every person whose statement is relied on, and cross-examination is not an invariable component of natural justice in every case. Its availability depends on the statutory setting, the material relied on, the nature of the proceeding, the assessee's conduct, and whether a specific request was made. On the stated facts, no request for cross-examination was made before the authorities, so no enforceable right arose. Case-Laws VAT and Sales Tax Thu, 23 Jun 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151300