1971 (4) TMI 86 - HC - VAT and Sales Tax

Summary

The petitioner challenged an order under section 21(1) of the Bengal Finance (Sales Tax) Act, arguing lack of opportunity to be heard. The High Court held that the Board of Revenue must act as a quasi-judicial body and hear parties before making decisions under section 21(1). The Court set aside the order and directed the Board to hear the petitioner before issuing a new order.