1971 (2) TMI 90

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....ling in grocery, cashew, copra, coconuts, etc. The revision relates to the assessment years 1961-62 to 1964-65. The Sales Tax Officer, Tellicherry, issued a pre-assessment notice to the assessee for the years 1961-62, 1962-63, 1963-64 and 1964-65 on 18th March, 1965, under section 12 of the General Sales Tax Act, 1125. The notice directed the assessee to file its objections to the proposals contai....

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....opportunity for making the representations. 2.. The assessee's learned counsel submitted that the pre-assessment notice had been received by him only on 27th March, 1965, and by the time he applied for extension of time he came to know that the assessment had been made on a best of judgment basis on 27th March, 1965, itself. It is well-settled that in making a best judgment assessment the asses....