https://www.taxtmi.com/caselaws?id=156442 An assessing authority must judiciously consider a dealer's adjournment request before making a summary or best judgment assessment under the Tripura Sales Tax Act, 1976. Where an adjournment application was filed before the hearing date and no order was passed on it, the assessment was vitiated for want of fair opportunity. The proper course in such circumstances is to set aside the assessment and direct a fresh assessment after giving the dealer a reasonable chance to produce books of account and be heard, without prejudice to the revenue. en-us Mon, 28 May 1990 00:00:00 +0530 Thu, 19 Sep 2013 16:38:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156442 An assessing authority must judiciously consider a dealer's adjournment request before making a summary or best judgment assessment under the Tripura Sales Tax Act, 1976. Where an adjournment application was filed before the hearing date and no order was passed on it, the assessment was vitiated for want of fair opportunity. The proper course in such circumstances is to set aside the assessment and direct a fresh assessment after giving the dealer a reasonable chance to produce books of account and be heard, without prejudice to the revenue. Case-Laws VAT and Sales Tax Mon, 28 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156442