Lack of notice in tax proceedings led to quashing of the order and garnishee action, with restoration for fresh hearing.

Lack of notice in the proceeding was accepted as a valid ground to set aside the order in original and the consequential garnishee order. The Court also noted the petitioner's reliance on prior tax payment and, with no opposition from the revenue to restoration in view of the challan, granted consequential relief by quashing both orders and restoring the matter for fresh hearing. The petitioner was directed to communicate the certified copy and obtain a hearing date.

---

---

Issues: Whether the order in original and the consequential garnishee order were liable to be set aside for want of notice and whether the proceeding was to be restored for fresh hearing.

Analysis: The order records that the petitioner asserted absence of notice in the proceeding culminating in the impugned order and also relied on prior payment of tax. The revenue did not oppose restoration of the proceeding in view of the disclosed challan. The Court accepted the grievance of lack of notice and granted consequential relief by setting aside the impugned order and the garnishee order while restoring the proceeding, with a direction to communicate the certified copy and obtain a date of hearing.

Conclusion: The impugned order and the garnishee order were quashed and the matter was restored for hearing.

---