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Issues: Whether the rectification order passed under section 84 was liable to be set aside for want of personal hearing and violation of principles of natural justice.
Analysis: The rectification application had been decided without any material showing that a personal hearing notice was issued or that a hearing was actually conducted. The record indicated that the impugned order had been passed only on the basis of the written request for rectification. In the absence of proof of an opportunity of hearing, the order could not stand.
Conclusion: The rectification order was set aside for violation of principles of natural justice, and the matter was remitted for fresh consideration after giving the petitioner an opportunity of hearing.
Ratio Decidendi: An order passed on a rectification application without proof of a personal hearing is liable to be set aside for breach of natural justice and the authority must reconsider the matter after affording hearing.