1975 (4) TMI 122

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..... f the Karnataka Sales Tax Act. He paid the tax and made an application to the Government under section 13(2A) for waiving the penalty. He has stated therein that he had financial difficulties and therefore unable to pay the penalty. It is said that the State Government issued an order of stay at the beginning, but later, without notice to him vacated the stay order and also dismissed the applicati .....

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..... right thereunder. The petitioner, therefore, cannot claim any right of hearing in his application. 4.. The contention that the Government ought to have issued notice to the petitioner before vacating the stay order is based on rules of natural justice. In my view, it has no part to play in a case like this and, therefore, cannot be attracted. 5.. It was lastly contended that the Government orde .....

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..... Under Secretary to Government, Finance Department." 6.. It is true that the Government have not given any reason for rejecting the request of the petitioner for waiving penalty. But, I see no obligation on the Government to give any such reason. Section 13(2A) does not contemplate an order adjudicating the civil rights of any party and, therefore, the order to be made thereunder need not be a sp .....

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