TMI Blog1997 (1) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... this order. 2.. The petitioner, which has been registered as a dealer under the provisions of the Karnataka Sales Tax Act, 1957 (hereinafter referred to as the Act ), has presented this petition challenging the order dated February 29, 1996, a copy of which has been produced as annexure E. 3.. Sri S.A. Nazeer, learned counsel appearing for the petitioner, submitted that the order impugned is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sis of it no longer holds good. 3. Sri Shivayogiswamy, learned High Court Government Pleader appearing for the respondents, while is unable to dispute that the petitioner was not heard and was denied of an opportunity to lead additional evidence, submitted that having regard to the facts and circumstances of the case, giving a personal hearing and an opportunity to adduce further evidence was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed in violation of the principles of natural justice, it is liable to be quashed. Section 21 of the Act confers power of revision on Deputy Commissioners and Joint Commissioners. The very nature of the power they are required to exercise, has to be treated as a quasi-judicial power. Further, sub-section (4) of section 21 of the Act provides that no order shall be passed under sub-section (1) or s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence. Since the said opportunity has been denied to the petitioner before passing the order impugned, the order is liable to be quashed. 5.. In view of my above conclusion, I find it unnecessary to go into the correctness of the second submission of the learned counsel appearing for the petitioner, which has been seriously countered by the learned Government Pleader. Therefore, I make the foll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned counsel for the parties on the merits of their respective cases are left open to be urged before the 4th respondent. (vi) The writ petition is disposed of in terms stated above. 6.. Sri Shivayogiswamy, learned High Court Government Pleader, is permitted to file his memo of appearance within four weeks from today. Writ petition disposed of accordingly. - - TaxTMI - TMITax - CST, VAT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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