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Issues: Whether the Collector's order was vitiated for denial of full opportunity of personal hearing and violation of principles of natural justice.
Analysis: The record showed that the appellants had raised preliminary objections and sought further opportunity before the matter was proceeded with on merits, but the impugned order was passed on the same day as the personal hearing. The proceedings also indicated that the hearing was not complete and that the appellants had requested clarification on preliminary issues before merits were considered. The Collector did not afford an effective and complete hearing and also did not deal with the relevant earlier orders relied upon by the appellants.
Conclusion: The order was vitiated by violation of principles of natural justice and was liable to be set aside.