https://www.taxtmi.com/caselaws?id=159333 A taxing statute permitting initiation on relevant information does not require prior formal adjudication of an assessee's status unless the Act expressly makes that a condition precedent. On that basis, a notice under section 9(2) of the West Bengal Luxury Tax Act, 1994 was not invalid merely because stockist status had not been determined beforehand. The scheme of section 14(3) also preserved the prescribed authority's independent discretion: the Bureau of Investigation's report was treated as investigative material, not binding direction, and non-disclosure of that report at the notice stage did not vitiate the proceedings where a hearing remained available. en-us Thu, 26 Sep 1996 00:00:00 +0530 Wed, 20 Nov 2013 17:53:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159333 A taxing statute permitting initiation on relevant information does not require prior formal adjudication of an assessee's status unless the Act expressly makes that a condition precedent. On that basis, a notice under section 9(2) of the West Bengal Luxury Tax Act, 1994 was not invalid merely because stockist status had not been determined beforehand. The scheme of section 14(3) also preserved the prescribed authority's independent discretion: the Bureau of Investigation's report was treated as investigative material, not binding direction, and non-disclosure of that report at the notice stage did not vitiate the proceedings where a hearing remained available. Case-Laws VAT and Sales Tax Thu, 26 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159333