2005 (2) TMI 794

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..... 1995-96, 1996-97 and 1997-98 have been impugned in the present writ petition. The assessments made are best judgment assessments under the provisions of section 17(6) of the Assam General Sales Tax Act, 1993. 2.. I have heard Shri J. Bora, learned counsel for the petitioner and Mr. K.N. Chaudhury, learned Additional Advocate-General, Assam appearing for the State. 3.. The arguments advanced on .....

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..... prescribed by rule 25) or in any form whatsoever prior to the exercise of powers under section 17(6) so as to enable the assessee to appear and present his case before the authority. The provisions of section 17(6) of the Act having clearly mandated the requirements of such an opportunity and the same having not been afforded, this Court holds that each of the impugned orders is vitiated in law. A .....

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