1952 (8) TMI 23 - HC - VAT and Sales Tax

Summary

The High Court of West Bengal allowed the petition challenging a best judgment assessment under the Bengal Finance (Sales Tax) Act, 1941. The court held that the petitioners were not given a reasonable opportunity to be heard by the Assistant Commissioner as required by Section 11. The court advised a fresh assessment with proper hearing and adherence to legal principles. The case was sent back to the Commissioner of Commercial Taxes.