https://www.taxtmi.com/caselaws?id=163239 A proper notice under Rule 19(4) of the Bihar Sales Tax Rules, 1983 must convey the gist of the accusations and the materials relied on before proceedings are converted or an assessment action is taken under Section 20(1)(b) of the Bihar Finance Act, 1981. The court found the conversion notice cryptic, and the earlier notices and adjournment orders failed to communicate the allegations with sufficient clarity. As the later order containing material particulars was not shown to have been supplied or otherwise made known to the assessee, effective knowledge of the case to meet was absent. The order under Section 20(1)(b), and the appellate and revisional orders based on it, were therefore unsustainable. en-us Tue, 20 Feb 2007 00:00:00 +0530 Thu, 27 Mar 2014 12:24:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163239 A proper notice under Rule 19(4) of the Bihar Sales Tax Rules, 1983 must convey the gist of the accusations and the materials relied on before proceedings are converted or an assessment action is taken under Section 20(1)(b) of the Bihar Finance Act, 1981. The court found the conversion notice cryptic, and the earlier notices and adjournment orders failed to communicate the allegations with sufficient clarity. As the later order containing material particulars was not shown to have been supplied or otherwise made known to the assessee, effective knowledge of the case to meet was absent. The order under Section 20(1)(b), and the appellate and revisional orders based on it, were therefore unsustainable. Case-Laws VAT and Sales Tax Tue, 20 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163239