1972 (7) TMI 86

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....ade by MALIMATH, J.-The petitioner in this writ petition has challenged the assessment order made by the Commercial Tax Officer (Additional Circle) South Kanara, Mangalore, dated 26th June, 1967, in respect of the assessment year 1957-58. 2.. The petitioner was a registered dealer both under the Mysore Sales Tax Act, 1957, and the Central Sales Tax Act, 1956. For the assessment year 1957-58 the....

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....aterial and satisfying the officer that the petitioner is not the first dealer in respect of the transactions. 3.. After several years, a notice was issued by the Commercial Tax Officer on 5th May, 1967, to the petitioner. The petitioner filed his objections to the same and, inter alia, reiterated his assertion that he is not the first dealer and, therefore, not liable to tax. The petitioner fu....

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....for the petitioner is that reasonable opportunity was not given to the petitioner to show cause as to why best judgment assessment should not be made under subsection (3) of section 12 of the Act. It is clear from the provisions of section 28(1) of the Act that"Any officer empowered by the State Government in this behalf, may for the purpose of this Act, require any dealer carrying on business in ....

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....s for the benefit of the dealers who request that the said power may be exercised in order to enable them to place materials in support of their contentions. In our opinion, failure to exercise the power vested under section 28(1) of the Act in favour of the petitioner, amounts to denying an opportunity which the petitioner is undoubtedly entitled to under the proviso to sub-section (3) of section....