Revisional power and natural justice: present and heard counsel meant no separate Form XII notice was required in revision.

Section 24(4) of the Bihar Sales Tax Act, 1947 permits the Board of Revenue to examine a point suo motu in revision, and section 24(6) is satisfied where the affected assessee is given a reasonable opportunity of being heard. Rule 38 was treated as applicable only when the person affected is not already present and heard. Because the assessee's counsel was present and no adjournment was sought, a separate Form XII notice was not required and no breach of the hearing requirement was found on the facts.

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Issues: Whether the Board of Revenue, while hearing a revision, could examine and modify a point not raised in the revision petition, and whether a separate notice in Form XII was required before doing so.

Analysis: The Board's revisional power under section 24(4) of the Bihar Sales Tax Act, 1947, was read with section 24(6), which requires only a reasonable opportunity of being heard before making any order likely to affect a person adversely. Rule 38 was construed as applying where the affected person is not already present and heard in the proceedings. Since the assessee's counsel was present before the Board and no adjournment was sought on the point, the Court held that a separate proceeding or Form XII notice was not necessary. The Court also treated the adequacy of opportunity as a factual matter, and found no infringement of section 24(6) on the facts.

Conclusion: The Board of Revenue was competent to consider the point suo motu, and no special notice in Form XII was required in the circumstances; the assessee was not denied reasonable opportunity of being heard.

Ratio Decidendi: Where the affected party is actually present and heard in revisional proceedings, section 24(6) of the Bihar Sales Tax Act, 1947 is satisfied without a separate notice in Form XII, and rule 38 does not require a fresh notice before the revisional authority acts on a point likely to affect that party adversely.

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