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2021 (4) TMI 654 - HC - VAT and Sales TaxValidity of assessment order - opportunity of being heard prior to framing of an assessment or not - attachment of properties of the partners of the firm - recovery of arrears of tax and penalty due to the Government - HELD THAT:- The proviso to Section 24(3) specifically requires that the dealer be afforded reasonable opportunity of being heard prior to framing of an assessment - Such reasonable opportunity, Courts have been consistently held, must include an opportunity of personal hearing. Admittedly, in the present case, the petitioner has not been heard personally prior to the impugned orders having been passed. The petitioner will appear before the respondent on Thursday, the 15th of April 2021 at 10.30 a.m without expecting or anticipating any further notice in this regard - Petition allowed.
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