TMI Blog2014 (9) TMI 593X X X X Extracts X X X X X X X X Extracts X X X X ..... rved that already opportunity has been given. It is a settled legal position that when complicated facts are involved, where the documents have to be explained, though statue does not specifically provide for an opportunity of personal hearing, fairness in procedure and principle of natural justice would require the authority to offer an opportunity of personal hearing, more so in a case of revisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Additional Government Pleader for the respondent. 2. By consent, the writ petition is taken up for final disposal in the admission stage itself. 3. In this writ petition, the petitioner challenges an order of revision of assessment for the assessment year 2005-06 made by the respondent. 4. Mr.N.Inbarajan, learned counsel for the petitioner raised two contentions. Firstly, by stating th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e registered/Head Office at Bangalore and thereby treating the export sale as a penultimate sale to the registered office/head office Bangalore. Therefore, the learned counsel seeks to quash the order of revision of assessment. 6. From the facts placed before this Court and the arguments advanced by the learned counsel for the petitioner, it is seen that to decide the question of jurisdiction, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ler on 28.05.2014, wherein, the dealer submitted his interim objections and sought for further time to file detailed objections and undertook to produce all documents and requested for a personal hearing before proceeding further. 8. On receipt of such reply on 28.05.2014, the respondent did not reject the request for personal hearing, but proceed to pass final order on 06.06.2014. In the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within a period of two weeks from the date of receipt of a copy of this order. The petitioner shall appear before the respondent and produce all the documents in support of his contention. Thereafter, it is open to the respondent to pas further orders on merits and in accordance with law, within a period of four weeks thereafter. 9. This writ petition is disposed of with the above direction. No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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