https://www.taxtmi.com/caselaws?id=164125 Prior notice and an opportunity of hearing were treated as implicit before authorisation of reassessment under section 21(2) of the U.P. Trade Tax Act, 1948 where the reassessment period had expired and the dealer had acquired a valuable statutory right. Because the provision did not expressly exclude natural justice, the Commissioner could not validly grant sanction without hearing the dealer. On the facts, the reassessment permission was granted without notice, so it was held invalid and liable to be quashed; contrary authorities were considered inapplicable. en-us Tue, 19 Dec 2006 00:00:00 +0530 Fri, 18 Apr 2014 11:41:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164125 Prior notice and an opportunity of hearing were treated as implicit before authorisation of reassessment under section 21(2) of the U.P. Trade Tax Act, 1948 where the reassessment period had expired and the dealer had acquired a valuable statutory right. Because the provision did not expressly exclude natural justice, the Commissioner could not validly grant sanction without hearing the dealer. On the facts, the reassessment permission was granted without notice, so it was held invalid and liable to be quashed; contrary authorities were considered inapplicable. Case-Laws VAT and Sales Tax Tue, 19 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164125