Order set aside for denial of natural justice; case to be reheard with proper procedures.

The judgment set aside the order due to a denial of natural justice to the appellant by the Asstt. Collector, who ignored the request for cross-examination. The Asstt. Collector's reliance on a previous personal hearing record was deemed incorrect. The case was directed to be decided again with full compliance with principles of natural justice.

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The judgment found a denial of natural justice to the appellant as their request for cross-examination was ignored by the Asstt. Collector. The Asstt. Collector's reliance on the record of a previous personal hearing was deemed incorrect. The order was set aside, and the case was directed to be decided again ensuring full compliance with principles of natural justice.

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