https://www.taxtmi.com/caselaws?id=158508 In reassessment proceedings under section 12(8) of the Orissa Sales Tax Act, the initial notice need not state the reasons for reopening, but if the dealer appears and seeks disclosure, the assessing officer must give the reasons and the material proposed to be relied on in writing before using that material against the dealer. The existence of a genuine belief to reopen is open to examination, but the sufficiency of the grounds is not justiciable, provided the belief is held in good faith and not as a pretence. The dealer was therefore entitled to written disclosure of the reopening basis and adverse material. en-us Fri, 01 Sep 1995 00:00:00 +0530 Wed, 30 Oct 2013 12:09:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158508 In reassessment proceedings under section 12(8) of the Orissa Sales Tax Act, the initial notice need not state the reasons for reopening, but if the dealer appears and seeks disclosure, the assessing officer must give the reasons and the material proposed to be relied on in writing before using that material against the dealer. The existence of a genuine belief to reopen is open to examination, but the sufficiency of the grounds is not justiciable, provided the belief is held in good faith and not as a pretence. The dealer was therefore entitled to written disclosure of the reopening basis and adverse material. Case-Laws VAT and Sales Tax Fri, 01 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158508