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1997 (1) TMI 451 - SC - VAT and Sales TaxWhether in the present case the Commissioner is seeking to revise any appellate order passed by the Assistant Commissioner of Sales Tax within the meaning of rule 80? Held that:- Appeal allowed. In the context of section 23(4) where the words "any order other than an appellate order" are absent, the prohibition against revising an appellate order in rule 80 should be taken as applying only to an appellate order in its full sense, i.e., an order which is passed after considering any issue arising in appeal. It would not cover an order of rejection under rule 49(1), when the appeal is not entertained at the threshold for consideration. From the facts as set out, it is apparent that the respondent was served with a notice of proposed revision on 21st March, 1975. The reasons for such revision were communicated to the respondent on 2nd May, 1975. The respondent had furnished written submissions to the Commissioner which were considered at the hearing of the case. After furnishing the grounds of revision the hearing of the case was fixed on 7th May, 1975. There is nothing on record to show that the respondent wanted more time or had asked for more time. The respondent appeared through his advocate on 7th May, 1975 and submitted his written arguments. Thereafter the Commissioner has passed a detailed order on 26th May, 1975. Looking to these facts it cannot be said that a reasonable opportunity of hearing was not given to the respondent.
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