https://www.taxtmi.com/caselaws?id=162020 An assessment under section 7(4) of the Orissa Entry Tax Act, 1999 must be made only after the dealer is given a reasonable opportunity to prove the correctness and completeness of the return, and the assessing authority must record reasons while making a best judgment assessment. A printed-form order issued without proper application of mind, and in a manner inconsistent with the statutory scheme, reflects non-application of mind and breach of natural justice. On that basis, the assessment order and the consequential demand notice were quashed, while fresh proceedings in accordance with law were left open. en-us Thu, 27 Apr 2006 00:00:00 +0530 Fri, 14 Feb 2014 16:02:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162020 An assessment under section 7(4) of the Orissa Entry Tax Act, 1999 must be made only after the dealer is given a reasonable opportunity to prove the correctness and completeness of the return, and the assessing authority must record reasons while making a best judgment assessment. A printed-form order issued without proper application of mind, and in a manner inconsistent with the statutory scheme, reflects non-application of mind and breach of natural justice. On that basis, the assessment order and the consequential demand notice were quashed, while fresh proceedings in accordance with law were left open. Case-Laws VAT and Sales Tax Thu, 27 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162020