https://www.taxtmi.com/caselaws?id=160972 Reopening of a deemed assessment under the Bengal Finance (Sales Tax) Act, 1941 had to follow the mandatory procedure in rule 54AA(2), including service of a show cause notice on the dealer with at least 15 days to respond before reassessment could begin. As the record did not show service or even issuance of the required notice, and compliance was not otherwise proved, the reassessment proceedings were held vitiated. The reassessment notice and the consequential reassessment order were therefore set aside in favour of the assessee. en-us Fri, 01 Feb 2002 00:00:00 +0530 Fri, 27 Dec 2013 17:10:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160972 Reopening of a deemed assessment under the Bengal Finance (Sales Tax) Act, 1941 had to follow the mandatory procedure in rule 54AA(2), including service of a show cause notice on the dealer with at least 15 days to respond before reassessment could begin. As the record did not show service or even issuance of the required notice, and compliance was not otherwise proved, the reassessment proceedings were held vitiated. The reassessment notice and the consequential reassessment order were therefore set aside in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 01 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160972