Right to be heard in sales tax appeal where declaration forms and exemption could affect an existing tax demand.

Rule 51 of the Orissa Sales Tax Rules, 1947 requires that a person likely to be affected by an appellate order be given a reasonable opportunity of hearing. Where an appeal concerned the validity of declaration forms affecting sales tax exemption and a related tax demand had already been raised, the affected party had a direct interest in the outcome and could not be excluded from the proceeding. The petitioner was therefore entitled to be heard before disposal of the appeal.

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Issues: Whether a party likely to be affected by the outcome of an appeal concerning sales tax exemption and declaration forms was entitled to be heard before disposal of the appeal.

Analysis: Rule 51 of the Orissa Sales Tax Rules, 1947 entitled a person likely to be affected by an appellate order to a reasonable opportunity of hearing. Since the appellate decision on the validity of the declaration forms could prejudice the petitioner and the related tax demand had already been raised, the petitioner had a direct interest in the appeal and could not be excluded from the hearing.

Conclusion: The petitioner was entitled to be heard before the appeal was disposed of.

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