https://www.taxtmi.com/caselaws?id=159582 A notice for production of records under section 14(1) of the Bengal Finance (Sales Tax) Act, 1941 may be issued for the purposes of the Act even where a fresh assessment proceeding has not formally commenced, if the surrounding context shows that proceedings are effectively pending for compliance with earlier directions. A notice is also not invalid merely because it refers to multiple assessment years, where the purpose of the requisition is sufficiently clear from the surrounding litigation and the assessee can understand the object of production. On that reasoning, the requisition notice was treated as valid and enforceable. en-us Wed, 18 May 1994 00:00:00 +0530 Wed, 27 Nov 2013 16:06:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159582 A notice for production of records under section 14(1) of the Bengal Finance (Sales Tax) Act, 1941 may be issued for the purposes of the Act even where a fresh assessment proceeding has not formally commenced, if the surrounding context shows that proceedings are effectively pending for compliance with earlier directions. A notice is also not invalid merely because it refers to multiple assessment years, where the purpose of the requisition is sufficiently clear from the surrounding litigation and the assessee can understand the object of production. On that reasoning, the requisition notice was treated as valid and enforceable. Case-Laws VAT and Sales Tax Wed, 18 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159582