Personal hearing under revisional tax power required before adverse order; written objections alone were insufficient and order was remanded.

An order passed under section 32(3) of the Tamil Nadu General Sales Tax Act, 1959 cannot be sustained if the affected assessee was given only a written opportunity and no personal hearing. The Tribunal treated the statutory requirement of a "reasonable opportunity of being heard" as requiring personal appearance and representation, not merely written objections. As the assessee was not afforded such hearing before the revisional order was made, the requirement was not complied with. The impugned order was set aside and the matter was remanded to the same authority for fresh consideration after giving the assessee an opportunity of being heard.

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Issues: Whether an order passed under section 32(3) of the Tamil Nadu General Sales Tax Act, 1959, could be sustained when the assessee was given only written opportunity and no personal hearing.

Analysis: Section 32(3) requires that no order adversely affecting a person be passed unless that person has had a reasonable opportunity of being heard. The Tribunal treated this expression as requiring an opportunity of personal appearance and representation in person, not merely the filing of written objections. Since the assessee was not given such personal hearing before the revisional order was passed, the statutory requirement was not complied with.

Conclusion: The impugned order was set aside and the matter was remanded to the same authority for fresh consideration after giving the assessee an opportunity of being heard.

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