Personal hearing in assessment revision denied, breaching natural justice and rendering the assessment orders unsustainable.

Where a dealer specifically sought a personal hearing in objections to proposed assessment revision, denial of that hearing before revising the assessment and levying penalty amounted to breach of natural justice. In proceedings involving disputed factual questions, fairness required the assessing authority to grant a personal hearing when requested. The assessment orders were therefore unsustainable for want of reasonable opportunity and were liable to be set aside.

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Issues: Whether the assessment orders were vitiated for denial of personal hearing and breach of principles of natural justice before revising the assessment and levying penalty.

Analysis: The dealer had specifically sought an opportunity of personal hearing in its objections to the proposal notices. The response did not deny that such hearing was requested or granted. In matters involving disputed factual questions and proposed revision of assessment, fairness requires that the dealer be afforded a personal hearing where requested. The refusal to grant that opportunity amounted to denial of reasonable opportunity and breach of natural justice.

Conclusion: The assessment orders were unsustainable for violation of principles of natural justice and were liable to be set aside.

Ratio Decidendi: Where a dealer specifically seeks personal hearing in assessment revision proceedings involving disputed factual issues, denial of that hearing constitutes violation of principles of natural justice and vitiates the order.

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