Reasonable opportunity of hearing required before ex parte revisional disposal; one further hearing granted after genuine inability to appear.

An ex parte revisional order was set aside because the assessee was denied a reasonable opportunity of hearing. Although several hearing dates had been fixed, the authorised advocate was engaged before another sales tax forum on the last date and could not appear in time; there was no record of deliberate abstention or that the hearing had concluded during office hours. In these circumstances, the revisional disposal was treated as unfair ex parte action, and one further opportunity of hearing was granted.

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Issues: Whether the ex parte revisional order was liable to be set aside for denial of a reasonable opportunity of hearing.

Analysis: The petitioner had already been given several hearing dates, but the material showed that on the last date the authorised advocate was engaged before another sales tax forum and could not appear before the revisional authority in time. There was nothing on record to show that the hearing had been concluded during office hours or that the petitioner had deliberately abstained. In these circumstances, the denial of one further opportunity would be unfair, and the revisional order could not be sustained as an ex parte disposal made after a genuine difficulty in appearance.

Conclusion: The ex parte revisional order was set aside and the petitioner was granted one more opportunity of hearing.

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