Natural justice and opportunity of hearing protected by interim stay on further action under an assessment order.

An assessment order was challenged on the ground that it was passed without granting a proper opportunity of hearing and contrary to prescribed procedure. The High Court noted the grievance and, pending the returnable date, issued notice to the respondents and granted interim protection by directing that further action pursuant to the impugned order remain in abeyance. The operative effect was to suspend enforcement of the assessment order until the next hearing date.

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Issues: Whether the impugned assessment order was passed without granting proper opportunity of hearing and, if so, whether further action pursuant to that order should remain in abeyance till the returnable date.

Analysis: The order records the petitioner's grievance that the impugned order was made without proper hearing and contrary to the prescribed procedure, and notes that immediate interference was warranted pending the returnable date. Notice was issued to the respondents and interim protection was granted by directing that further action pursuant to the impugned order be kept in abeyance.

Outcome: Interim notice issued and further action pursuant to the impugned order stayed till the returnable date.

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