https://www.taxtmi.com/caselaws?id=154989 Section 10 of the Rajasthan Sales Tax Act, 1954 was analysed to clarify that, where no return is filed under section 7 read with rule 25, the assessing authority may make a best judgment assessment after such inquiry as it considers necessary. The proviso requiring a reasonable opportunity applies only when a return has been filed and its correctness is disputed. Likewise, the notice requirement in section 10(2) is confined to cases where a return exists and the authority seeks the dealer's presence or evidence to test it. Fairness remains required, but a prior written notice is not invariably mandatory before a best judgment assessment in a no-return case. en-us Mon, 05 Mar 1984 00:00:00 +0530 Fri, 30 Aug 2013 17:59:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154989 Section 10 of the Rajasthan Sales Tax Act, 1954 was analysed to clarify that, where no return is filed under section 7 read with rule 25, the assessing authority may make a best judgment assessment after such inquiry as it considers necessary. The proviso requiring a reasonable opportunity applies only when a return has been filed and its correctness is disputed. Likewise, the notice requirement in section 10(2) is confined to cases where a return exists and the authority seeks the dealer's presence or evidence to test it. Fairness remains required, but a prior written notice is not invariably mandatory before a best judgment assessment in a no-return case. Case-Laws VAT and Sales Tax Mon, 05 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154989