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2012 (12) TMI 851 - HC - VAT and Sales TaxRevised assessment orders u/s 27(1)(a) of the Tamil Nadu Value Added Tax Act 2006 - assessee contested against non providing of opportunity of hearing in terms of Section 40(2) - Held that:- Keeping in view the nature, scope and consequences of direction under sub-rule (7) of Rule 633 of the Excise Manual as decided in Kesar Enterprises Limited v. State of Uttar Pradesh [2012 (12) TMI 828 - SUPREME COURT] the principles of natural justice demand that a show-cause notice should be issued and an opportunity of hearing should be afforded to the person concerned before an order under the said Rule is made, notwithstanding the fact that the said Rule does not contain any express provision for the affected party being given an opportunity of being heard. If the requirement of an opportunity to show cause is not read into the said Rule, an action thereunder would be open to challenge as violative of Article 14 of the Constitution of India on the ground that the power conferred on the competent authority under the provision is arbitrary. The principle will hold good irrespective of whether the power conferred on a statutory body or tribunal is administrative or quasi-judicial as decided in Sahara India (Firm) v. CIT [2008 (4) TMI 4 - SUPREME COURT] - matter remitted to the first respondent for fresh disposal on merits after providing an opportunity of hearing to the petitioner before deciding the revision of assessment.
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