Personal hearing before revisional action is mandatory where the statute requires it; failure vitiates the order.

Section 15(2) of the Karnataka Entry Tax Act required the revisional authority to give the assessee a real opportunity of being heard before enhancing, modifying, cancelling, or directing a fresh assessment. After objections were filed, the authority had to fix a personal hearing and could not leave the hearing to depend on a further request from the assessee. An order passed without such hearing and inquiry was contrary to the statute and breached natural justice, so the revisional order was set aside.

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Issues: Whether the revisional order under section 15(2) of the Karnataka Entry Tax Act, 1979 was sustainable when the assessee was not given a reasonable opportunity of personal hearing after filing objections.

Analysis: Section 15(2) requires the revisional authority to give the assessee an opportunity of being heard before enhancing, modifying, cancelling, or directing a fresh assessment. The notice itself recognised the right to personal hearing, and once objections were filed, the authority was bound to fix a hearing date and hear the assessee before passing the revisional order. The hearing requirement could not be left to depend on a further request from the assessee. An order passed without affording such hearing and inquiry was contrary to the statute and the principles of natural justice.

Conclusion: The revisional order was unsustainable and was set aside in favour of the assessee.

Ratio Decidendi: Where a statute expressly mandates an opportunity of being heard before revisional action, the authority must grant a real and effective personal hearing after objections are filed, and failure to do so vitiates the order for breach of natural justice.

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