https://www.taxtmi.com/caselaws?id=211808 Section 11E(2) of the Bengal Finance (Sales Tax) Act, 1941 permits reopening of a deemed assessment where the Commissioner is satisfied on information or otherwise that the dealer has filed an incorrect turnover statement or incorrect particulars of sales, followed by a reasonable opportunity of hearing in reassessment. The provision does not require the show-cause notice itself to record the reasons or disclose the materials forming that satisfaction unless the statute expressly says so. A reopening notice is intended to inform the dealer and enable a reply, and its validity is not defeated merely because detailed reasons are absent. On that basis, the challenge to the notice failed. en-us Thu, 25 Mar 2010 00:00:00 +0530 Fri, 22 Apr 2022 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211808 Section 11E(2) of the Bengal Finance (Sales Tax) Act, 1941 permits reopening of a deemed assessment where the Commissioner is satisfied on information or otherwise that the dealer has filed an incorrect turnover statement or incorrect particulars of sales, followed by a reasonable opportunity of hearing in reassessment. The provision does not require the show-cause notice itself to record the reasons or disclose the materials forming that satisfaction unless the statute expressly says so. A reopening notice is intended to inform the dealer and enable a reply, and its validity is not defeated merely because detailed reasons are absent. On that basis, the challenge to the notice failed. Case-Laws VAT and Sales Tax Thu, 25 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211808