https://www.taxtmi.com/caselaws?id=159786 A demand notice under section 11(3) of the Bengal Finance (Sales Tax) Act, 1941 is defective if it fixes a payment date earlier than thirty days after service, because the statutory time requirement is mandatory. The defect invalidates the notice and requires a fresh notice, but it does not invalidate the assessment order or, by itself, the appeal or revision. The revisional authority also has wide power to grant a further opportunity where the assessee was not effectively able to produce supporting books and documents; in such circumstances, fairness may justify remand for fresh hearing. The matter was sent back for reconsideration after hearing the assessee. en-us Fri, 08 May 1998 00:00:00 +0530 Mon, 02 Dec 2013 12:17:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159786 A demand notice under section 11(3) of the Bengal Finance (Sales Tax) Act, 1941 is defective if it fixes a payment date earlier than thirty days after service, because the statutory time requirement is mandatory. The defect invalidates the notice and requires a fresh notice, but it does not invalidate the assessment order or, by itself, the appeal or revision. The revisional authority also has wide power to grant a further opportunity where the assessee was not effectively able to produce supporting books and documents; in such circumstances, fairness may justify remand for fresh hearing. The matter was sent back for reconsideration after hearing the assessee. Case-Laws VAT and Sales Tax Fri, 08 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159786