https://www.taxtmi.com/caselaws?id=152292 Under the Bengal Finance (Sales Tax) Act, 1941, tax liability could not be fixed by a separate proceeding under the charging provision outside the assessment machinery; it had to be determined in assessment after giving the assessee a reasonable hearing. The Act treated assessment as annual, so a consolidated assessment covering multiple years was not permissible unless expressly authorised by statute. Reliance on undisclosed adverse material without an effective opportunity to rebut it offended natural justice and supported an inference of mala fides, rendering the liability-fixing orders and assessment invalid. en-us Fri, 25 Aug 1978 00:00:00 +0530 Fri, 28 Jun 2013 17:37:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152292 Under the Bengal Finance (Sales Tax) Act, 1941, tax liability could not be fixed by a separate proceeding under the charging provision outside the assessment machinery; it had to be determined in assessment after giving the assessee a reasonable hearing. The Act treated assessment as annual, so a consolidated assessment covering multiple years was not permissible unless expressly authorised by statute. Reliance on undisclosed adverse material without an effective opportunity to rebut it offended natural justice and supported an inference of mala fides, rendering the liability-fixing orders and assessment invalid. Case-Laws VAT and Sales Tax Fri, 25 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152292