https://www.taxtmi.com/caselaws?id=157254 The power to demand security under section 7(4a)(i) of the Bengal Finance (Sales Tax) Act, 1941 had to be exercised for good and sufficient reasons after giving the dealer a reasonable opportunity of being heard. A demand based on a ground not disclosed in the show cause notice, where the final order relied on the directors' relationship with another allegedly defaulting concern and the dealer's reply was not shown to have been considered, failed that requirement. On that basis, the demand was treated as invalid for breach of natural justice. en-us Thu, 20 Feb 1992 00:00:00 +0530 Thu, 03 Oct 2013 14:36:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157254 The power to demand security under section 7(4a)(i) of the Bengal Finance (Sales Tax) Act, 1941 had to be exercised for good and sufficient reasons after giving the dealer a reasonable opportunity of being heard. A demand based on a ground not disclosed in the show cause notice, where the final order relied on the directors' relationship with another allegedly defaulting concern and the dealer's reply was not shown to have been considered, failed that requirement. On that basis, the demand was treated as invalid for breach of natural justice. Case-Laws VAT and Sales Tax Thu, 20 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157254