https://www.taxtmi.com/caselaws?id=159806 A review notice under Section 47 of the Bihar Finance Act, 1981 must disclose sufficient particulars so the dealer can meet the proposed enhancement of tax or penalty, and a vague reference to under-levy or wrong calculation is inadequate. Where review may increase liability, the statute and Rule 32 require recorded reasons and a reasonable opportunity of hearing; an extremely short response time and refusal of a meaningful request for papers breach natural justice. If no notice precedes review of an assessment order, the statutory precondition is not met and the review is without jurisdiction. The review notices, review orders, and consequential demand notices were quashed, with liberty to proceed afresh after proper notice and hearing. en-us Thu, 30 Jul 1998 00:00:00 +0530 Mon, 02 Dec 2013 14:48:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159806 A review notice under Section 47 of the Bihar Finance Act, 1981 must disclose sufficient particulars so the dealer can meet the proposed enhancement of tax or penalty, and a vague reference to under-levy or wrong calculation is inadequate. Where review may increase liability, the statute and Rule 32 require recorded reasons and a reasonable opportunity of hearing; an extremely short response time and refusal of a meaningful request for papers breach natural justice. If no notice precedes review of an assessment order, the statutory precondition is not met and the review is without jurisdiction. The review notices, review orders, and consequential demand notices were quashed, with liberty to proceed afresh after proper notice and hearing. Case-Laws VAT and Sales Tax Thu, 30 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159806