1971 (2) TMI 87

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....als and slips were seized by the party. The petitioner was asked to appear in connection with such materials seized by the department on 8th December, 1967. But the petitioner did not present himself for an enquiry before the concerned assessing authority but preferred to file a writ petition in this court, W.P. No. 3765 of 1967, stating that the department is bound to return the records seized from him as he was not a dealer under the Act and as he was an agriculturist doing agricultural operations. This writ petition has been dismissed by me to-day. As the petitioner did not present himself as directed to explain the slips and materials seized by the department on 2nd December, 1967, the respondent gave the impugned notice on 22nd January....

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....assessing authority should be fortified with some reason for such a proposal to assess, (2) the assessing authority should be satisfied that the whole or any part of the turnover of a dealer has escaped assessment to tax for any reason, and (3) the assessing authority should make a proposal and communicate the same to the dealer concerned but contemporaneously give a reasonable opportunity to show cause against such assessment. If cause is not shown against the proposal, then the assessing authority could determine under the best of his judgment, the turnover which has escaped assessment and assess the tax payable on such turnover. He is also empowered to make such enquiry as he considers necessary before a final order of assessment is made....