https://www.taxtmi.com/caselaws?id=161949 Best judgment assessment under the Orissa Entry Tax Act, 1999 cannot be sustained unless the dealer is first given a reasonable opportunity to prove the correctness and completeness of the return. The assessing notice in this matter related only to the sales tax return and did not effectively invite the dealer to meet the entry tax assessment, so the statutory safeguard in the proviso to section 7(4) was not complied with. Rule 15(1) of the Orissa Entry Tax Rules, 1999, which contemplates simultaneous assessment with sales tax proceedings, cannot override that mandatory statutory requirement. The assessment was therefore quashed and the matter directed for reconsideration after due opportunity. en-us Wed, 23 Jun 2004 00:00:00 +0530 Tue, 11 Feb 2014 18:00:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161949 Best judgment assessment under the Orissa Entry Tax Act, 1999 cannot be sustained unless the dealer is first given a reasonable opportunity to prove the correctness and completeness of the return. The assessing notice in this matter related only to the sales tax return and did not effectively invite the dealer to meet the entry tax assessment, so the statutory safeguard in the proviso to section 7(4) was not complied with. Rule 15(1) of the Orissa Entry Tax Rules, 1999, which contemplates simultaneous assessment with sales tax proceedings, cannot override that mandatory statutory requirement. The assessment was therefore quashed and the matter directed for reconsideration after due opportunity. Case-Laws VAT and Sales Tax Wed, 23 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161949