Fair hearing and revisional correction of defective tax compounding upheld where notice, adjournment, and written submissions were considered.

Fair hearing was found satisfied where the dealer received notice, obtained an adjournment after complaining of short notice, and filed written submissions that were considered in revision. The Court also accepted the revisional authority's correction of a defective compounding basis, because the enhanced sales tax was computed from the dealer's own disclosed turnover figures for the relevant years. The writ petition therefore failed and the revised assessment was sustained.

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Issues: Whether the petitioner was denied adequate opportunity of hearing in the suo motu revisional proceedings and the subsequent appeal; and whether the enhanced compounding of sales tax based on the dealer's disclosed turnover was invalid.

Analysis: The petitioner complained that the notice before the Assistant Commissioner reached him shortly before the hearing and that the appellate authority also proceeded without granting a personal hearing at Balasore Camp. The Court found that the hearing had been adjourned after the short-notice complaint, that the time granted was not shown to be unfair, and that the petitioner had also sent written submissions which were considered by the Commissioner. On the merits, the compounding of tax was made on the basis of the petitioner's own turnover figures for the relevant years, and the Court accepted the taxing authority's view that the earlier method of calculation was defective and had been corrected in exercise of revisional power.

Conclusion: The petitioner was not denied a fair opportunity of hearing, and the revisional enhancement of the compounded tax was upheld.

Final Conclusion: The writ petition failed and the assessment made in revision was sustained.

Ratio Decidendi: Where a party receives notice, is afforded an adjournment, and submits written representations that are considered, the requirement of fair hearing is satisfied; a revisional authority may correct a defective compounding basis where the computation rests on the dealer's own disclosed figures.

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