1990 (7) TMI 323

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.... 1947 (hereinafter referred to as "the Act"), on the following questions: "(1) Whether, on the facts and in the circumstances of the case, the assessment proceeding is vitiated in view of the fact that the report of the Inspector was not confronted to the assessee? (2) Whether, on the facts and in the circumstances of the case, there is reasonable nexus between the amount assessed and the ma....

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....ot to the Hindu undivided family assessed him as individual. 4.. As appears from the case stated to this Court, the dealer carries on business of sale in kora and khai at Badadanda, but has not been registered. The dealer inherited the business from his father after the latter's death. The Inspector visited the business premises when dealer gave statement on July 28, 1972. The Sales Tax Officer....

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....here must be nexus. Where report of the Inspector was utilised as nexus without opportunity to the dealer to explain the same, estimate of turnover becomes arbitrary since such report was not brought to the notice of the dealer. 7.. Under section 24(5) of the Act, the Tribunal is to pass an order on the basis of our answer. In the present case, while passing the order the Tribunal is required t....