https://www.taxtmi.com/caselaws?id=157450 Rule 12(2) of the Taxes on Entry of Goods into Calcutta Metropolitan Area Rules, 1970 was treated as a valid method for best judgment assessment under the Act, because it fit the ad valorem charging scheme, the assessment machinery under section 14, and the rule-making power under section 36. The challenge based on Articles 301 and 14 was rejected as the rule was not shown to be arbitrary. The Tribunal also treated assessment under the rule as quasi-judicial and required the assessing officer to give the dealer a reasonable opportunity of hearing and pass a reasoned order, with fairness and natural justice read into the process. en-us Thu, 16 Sep 1993 00:00:00 +0530 Sat, 05 Oct 2013 16:21:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157450 Rule 12(2) of the Taxes on Entry of Goods into Calcutta Metropolitan Area Rules, 1970 was treated as a valid method for best judgment assessment under the Act, because it fit the ad valorem charging scheme, the assessment machinery under section 14, and the rule-making power under section 36. The challenge based on Articles 301 and 14 was rejected as the rule was not shown to be arbitrary. The Tribunal also treated assessment under the rule as quasi-judicial and required the assessing officer to give the dealer a reasonable opportunity of hearing and pass a reasoned order, with fairness and natural justice read into the process. Case-Laws VAT and Sales Tax Thu, 16 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157450