1952 (8) TMI 23

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....mmercial Taxes dated 29th February, 1952. The petitioners failed to submit returns and so notice in Form VI was issued upon them to produce their books of accounts etc. for which sufficient time was granted by the Commercial Tax Officer deputed under Sales Tax Rule 50, but the petitioners failed to produce their books of accounts or even to submit their returns in spite of several adjournments cov....

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....ty of being heard by the Commercial Tax Officer, but there is nothing to show that they were given such an opportunity by the Assistant Commissioner who made the actual assessment. The wording of the relevant section is quite clear on the point that no assessment under this section may be made unless the dealer is given a reasonable opportunity of being heard by the Commissioner (which includes an....