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2020 (5) TMI 537 - HC - VAT and Sales TaxPrinciples of natural justice - reasonable opportunity of being heard denied - levy of Entry Tax - revision dismissed for want of prosecution - HELD THAT:- The records do not reveal in specific terms as to whether the notices were served on the petitioner or not as there is no endorsement as regards receipt of the notices by the petitioner. However, the fact remains that the revision was preferred by petitioner and not by the Revenue and therefore it was the bounden duty of petitioner to be abreast with the dates of hearings. Since the Revision was filed by the petitioner it was his responsibility to be aware of the dates of hearing. The petitioner cannot pass on the buck to anyone else and thus cannot take shelter of non-service of notice as regards date of hearing. The revisional authority has dismissed the revision for want of prosecution - If the petitioner after preferring the revision does not choose to appear on any of the dates fixed petitioner runs the risk of dismissal of his Revision for want of prosecution. This court does not see any illegality, impropriety or rampant irregularity in the impugned order passed by the Revisional authorities which accordingly does not deserve any interference and therefore the present petition deserves to be dismissed - petition dismissed.
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