1995 (9) TMI 344

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....petitioner after having responded to the notice issued, requested the Sales Tax Officer, Ward D, Ganjam I Circle, to communicate the reasons necessitating reopening of assessment. By letter dated July 24, 1995, the Sales Tax Officer intimated that the reasons have been mentioned in paragraph 3 of the statutory notice. 2.. According to learned counsel for petitioner, paragraph 3 of the notice on....

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....he notice, would be tantamount to reading something in the statute which, in fact, is not there. At the same time the position is settled beyond dispute that if the Sales Tax Officer is in possession of material which he proposes to use against the dealer in proceedings for reassessment, the said officer must before using that material bring it to the notice of the dealer and give him adequate opp....

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.... faculty of being able to discriminate, judge and evaluate to know truth, and adopt one's action to a particular end. Reasonable grounds for initiating action necessarily postulate that they must be germane to the foundation of the belief necessitating such course. Whether the grounds are adequate or not is not a matter which would be gone into by this Court, for the sufficiency of the grounds whi....