https://www.taxtmi.com/caselaws?id=156517 In final assessments for alleged electricity pilferage, a consumer has no automatic right to cross-examine officials whose reports or statements are relied on. Clause 39.9.2 requires the assessing authority to enquire into the matter and give a reasonable opportunity before final assessment, but the scope of that opportunity depends on the facts of each case. A request for cross-examination must be specifically justified, considered on its merits, and rejected only with reasons. Cross-examination may be unnecessary where the assessment rests on accounts, but it may become relevant where the case depends on reports or statements alleging tampering or pilferage, particularly if prejudice is shown. en-us Mon, 20 Feb 2006 00:00:00 +0530 Mon, 10 Feb 2025 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156517 In final assessments for alleged electricity pilferage, a consumer has no automatic right to cross-examine officials whose reports or statements are relied on. Clause 39.9.2 requires the assessing authority to enquire into the matter and give a reasonable opportunity before final assessment, but the scope of that opportunity depends on the facts of each case. A request for cross-examination must be specifically justified, considered on its merits, and rejected only with reasons. Cross-examination may be unnecessary where the assessment rests on accounts, but it may become relevant where the case depends on reports or statements alleging tampering or pilferage, particularly if prejudice is shown. Case-Laws Indian Laws Mon, 20 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156517