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2023 (10) TMI 1329 - MADRAS HIGH COURTViolation of principles of natural justice - opportunity of hearing granted to the petitioner could not be availed by petitioner - HELD THAT:- The petitioner could not also avail the virtual hearing, since he was not having such facilities. The petitioner has not preferred any statutory appeal within time. Therefore, this Court is of the considered opinion that the petitioner ought to be granted an opportunity and hence it would be deem fit to direct the petitioner to file statutory appeal before the appellate authority. Therefore, the petitioner is directed to file an appeal within a period of four (4) weeks from the date of receipt of a copy of this order, by paying 7.5% of the assessed amount. The appellate authority shall consider the appeal without insisting on limitation. Writ petition disposed off.
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