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2013 (4) TMI 431 - HC - VAT and Sales TaxAssessment of Entry tax on the Kerosene Oil - U.P. Trade Tax Act 1948 - petitioner submitted that the respondent no.1 accepted the contention of the petitioner on first count - Held that:- While passing the order dated 6th August, 2009 the respondent no.1 was satisfied with the reply submitted by the petitioner and refused to grant permission to reopen the matter under Section 21(2) of the Act even though vide order dated 16th April, 2010 ex parte he has granted permission to reopen the matter under Section 21(2) of the Act without affording any reasonable opportunity to the petitioner to file its reply. Since the impugned order dated 16th April, 2010 has been passed without affording opportunity to the petitioner to submit its reply it is against the principles of natural justice, thus the impugned order cannot be sustained. The respondent no.1 is directed to afford opportunity to the petitioner to submit its reply and then pass an appropriate order in accordance with law
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