https://www.taxtmi.com/caselaws?id=6395 A reassessment notice issued under section 12(8) of the Orissa Sales Tax Act is not invalid merely because it omits the reasons for the authority's belief that turnover has escaped assessment or been under-assessed. The provision is a machinery measure: it requires the existence of the statutory precondition of reason to believe before action is taken, but it does not expressly require those reasons to be set out in the notice itself. If reassessment relies on adverse material, that material must be disclosed to the dealer with an opportunity to respond. The notice is therefore not quashed solely for non-mention of reasons. en-us Mon, 18 Sep 1972 00:00:00 +0530 Thu, 04 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6395 A reassessment notice issued under section 12(8) of the Orissa Sales Tax Act is not invalid merely because it omits the reasons for the authority's belief that turnover has escaped assessment or been under-assessed. The provision is a machinery measure: it requires the existence of the statutory precondition of reason to believe before action is taken, but it does not expressly require those reasons to be set out in the notice itself. If reassessment relies on adverse material, that material must be disclosed to the dealer with an opportunity to respond. The notice is therefore not quashed solely for non-mention of reasons. Case-Laws Income Tax Mon, 18 Sep 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6395