Effective opportunity of hearing required where ex parte revision turns on disputed tax facts and evidentiary issues.

An ex parte revisional order under the Karnataka Sales Tax Act was set aside because the assessee had not been given an effective opportunity to contest the matter and the dispute involved contested factual issues, including labour turnover and the treatment of 'C' forms. The court held that such questions required proper adjudication on the existing and any additional evidence, and should not be finally resolved on the writ record. The matter was therefore remitted to the revisional authority for fresh consideration in accordance with law.

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Issues: Whether the ex parte revisional order passed under the Karnataka Sales Tax Act, 1957 was liable to be set aside and the revision remitted for fresh adjudication on account of absence of effective opportunity and disputed questions of fact.

Analysis: The revisional authority proceeded ex parte. The record indicated that notice had been issued, but the assessee did not participate before the revisional authority. The Court noted that the controversy involved factual disputes concerning the assessment, including labour turnover and the treatment of material such as 'C' forms, and that such matters required proper adjudication on the evidence already produced and any further material the assessee might rely upon. In these circumstances, and in view of the grievance regarding service of notice, the Court found that the matter should not be decided finally in writ appellate jurisdiction on the existing record.

Conclusion: The ex parte revisional order was set aside and the matter was remitted to the revisional authority for fresh consideration in accordance with law.

Ratio Decidendi: Where a revisional order is passed ex parte and the dispute turns on contested facts requiring adjudication on material evidence, the proper course is to set aside the order and afford an effective opportunity of hearing before fresh decision.

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