Detention notice objections must be heard on merits before a reasoned order is passed

The Court permitted the petitioner to file objections to the detention notice and the consequential demand notice, and directed the authority to consider those objections on merits. It required the respondent to give an opportunity of hearing and pass a reasoned order within the time fixed by the Court. The writ petition was not finally decided on the legality of the detention or levy; instead, the operative relief was limited to securing consideration of the petitioner's objections in accordance with law.

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Issues: Whether the petitioner should be permitted to file objections to the detention notice and the consequential demand notice and have them considered by the authority on merits.

Analysis: The writ petition was not finally decided on the merits of the detention or the levy. Instead, the Court accepted the petitioner's request that objections be filed against the impugned notices. The matter was therefore directed to be pursued before the respondent, who was required to afford an opportunity of hearing and pass a reasoned order in accordance with law within the time fixed by the Court.

Conclusion: The petitioner was given liberty to file objections and the respondent was directed to consider them on merits, with an opportunity of hearing.

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