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2015 (4) TMI 298 - HC - VAT and Sales TaxViolation of principles of natural justice - grievance of the petitioner that though detailed assessment orders have been passed, he was not given an opportunity - Held that:- On the ground of violation of principles of natural justice, the impugned orders of assessment are set aside and the matters are remitted back to the respondent for passing fresh orders. The respondent is directed to accept 10% of the tax amount as determined in the impugned orders, which the petitioner has agreed to pay the same. On receipt of the said amount, the respondent can de freeze the Bank account of the petitioner and the respondent is directed to give an opportunity of personal hearing to the petitioner as provided under Section 22(4) of the Act and decide the matter afresh on merits and in accordance with law. The learned counsel for the petitioner also agreed that the petitioner would appear before the respondent on 04.05.2015 for personal hearing. After hearing the petitioner on 04.05.2015, the respondent is directed to decide the matter on merits and in accordance with law. In case the petitioner fails to avail this opportunity on 04.05.2015, the authority is empowered to pass orders afresh on merits and in accordance with law based on the available records.
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