Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1961 (3) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1961 (3) TMI 59 - SC - VAT and Sales TaxWhether there was violation of the principles of natural justice in the present case? Held that:- Appeal dismissed. When the petitioners were heard by the Chief Commissioner in support of their application in revision, they made no grievance on the score that the Commissioner of Sales Tax had not given them a second opportunity of a fresh oral hearing. We do not think that a second opportunity like the one suggested on behalf of the petitioners was either necessary or obligatory. The petitioners had an opportunity of saying what they had to say against the demand of security. They raised their objections which were considered by the Commissioner who, in spite of these objections, came to the conclusion that it was necessary to ask the petitioners to furnish security for the proper realisation of the tax levied or leviable under the Act. We agree with the chief Commissioner that there was no violation of the principles of natural justice in the present case.
|