https://www.taxtmi.com/caselaws?id=160055 A notice initiating reassessment under section 21 of the U.P. Trade Tax Act must be supported by relevant material existing at the time of issue; where the verifying material was received only later, the notice is invalid. Because the notice itself was unlawful, the reassessment proceedings founded on it could not stand, and the rule that a valid reassessment notice displaces the original assessment did not apply. A subsequent retrospective amendment to section 21 did not cure the defect in the notice on these facts. The impugned appellate orders and the assessment order were therefore set aside. en-us Thu, 06 Jan 2000 00:00:00 +0530 Sat, 07 Dec 2013 17:25:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160055 A notice initiating reassessment under section 21 of the U.P. Trade Tax Act must be supported by relevant material existing at the time of issue; where the verifying material was received only later, the notice is invalid. Because the notice itself was unlawful, the reassessment proceedings founded on it could not stand, and the rule that a valid reassessment notice displaces the original assessment did not apply. A subsequent retrospective amendment to section 21 did not cure the defect in the notice on these facts. The impugned appellate orders and the assessment order were therefore set aside. Case-Laws VAT and Sales Tax Thu, 06 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160055