Reasonable opportunity of hearing under penalty provisions is satisfied when notice specifies the charge and fixes a date to respond.

A show cause notice under the U.P. Sales Tax Act satisfied the requirement of a reasonable opportunity of being heard where it stated the proposed penalty, specified the tax default, and fixed a date for the dealer to appear and explain. The notice was treated as giving the dealer an effective chance to make oral or written submissions before penalty was imposed, so section 15-A(3) was complied with. The court distinguished earlier authority on the basis that, unlike the notice there, this notice did fix a date for appearance.

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Issues: Whether, before imposing penalty under section 15-A of the U.P. Sales Tax Act, the dealer was given a reasonable opportunity of being heard as required by section 15-A(3).

Analysis: The relevant statutory scheme required both notice to the dealer and a reasonable opportunity of being heard before penalty could be imposed. The notice issued in the case informed the dealer of the tax default, stated that penalty was proposed under section 15-A(1)(c), and fixed a specific date on which the dealer could show cause. The fixing of that date was treated as affording the dealer an opportunity to appear and make submissions orally or in writing. The court distinguished the cited earlier decision on the ground that there the notice did not fix any date for appearance, whereas here the notice did so and therefore complied with the statutory requirement.

Conclusion: The dealer was given a reasonable opportunity of being heard before the penalty was imposed, and section 15-A(3) was duly complied with.

Ratio Decidendi: A show cause notice under a penalty provision that specifies the proposed penalty and fixes a date for appearance or explanation can satisfy the statutory requirement of a reasonable opportunity of being heard.

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