Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1958 MP. Sales Tax Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | MP. Sales Tax Act, 1958-Section 19(/)-MP. General Sales Tax Rules,1959-Rule 63-Re-assessment-Procedure for service of notice-Reassessmentproceedings challenged as violative of principles of natural justice due toimproper service of notice-De nova reassessment directed by Single Judgeof High Court-Division Bench held de nova assessment without reservingany right for the assessee to raise plea of limitation to be improper-Onappeal-Held, whenever an order is struck down as violative of principles ofnatural justice, there is no final decision of the case and the proceedings areleft open-Hence, de nova assessment is justified-Non-issue of notice ormistake in the issue of notice or defective service of notice does not affect thejurisdiction of the assessing officer-Proceedings would be vitiated if prejudiceis caused by non-issue or invalid service, but not by its irregular service-Validity of service of notice is a question of fact which depends on the factsand circumstances of the case-However, if the service of notice is treated asnon-est, de nova assessment is not permissible without considering the questionof limitation.Words and Phrases:'Notice '-Meaning of in the context of Rule 63 of General Sales TaxRules, 1959. |
Judge | Hon'ble Dr. Justice Arijit Pasayat |
Neutral Citation | 2003 INSC 95 |
Petitioner | Commissioner Of Sales Tax And Ors. |
Respondent | M/s Subhash & Co. |
SCR | [2003] 2 S.C.R. 44 |
Judgement Date | 2003-02-17 |
Case Number | 1374 |
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