ANANDJI HARIDAS & CO. (P.) LTD. vs S. P. KUSHARE, S. T. O. NAGPUR & ORS.

The Supreme Court examined the validity of notices issued under Section 11(4)(a) of the Central Provinces and Berar Sales Tax Act, 1947, in light of Article 14 of the Constitution. The Court held that notices for multiple quarters were valid despite the incorrect assessment year mentioned, as the appellants had not submitted returns for the relevant periods. Furthermore, the Court ruled that the 30-day notice requirement under Rule 32 was not violated, affirming the assessment made by the Commissioner under the best judgment principle as per Section 11A(1) and (3).