Bengal Finance (Sales Tax) Act, 1941- Whether show cause notice issued by respondent is illegal and defective?

Whether the show cause notice issued by the respondent is illegal and defective as the same did not provide for a time period of 15 days as prescribed in the statute and also because it did not disclose materials leading to the satisfaction of the concerned authorities justifying the issuance of such a show cause notice- Section 11E(2) of Bengal Finance (Sales Tax) Act, 1941.

The appellant at this stage is simply called upon to file his objection or show cause as to why the re-opening of the assessment should not be done. Once

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