https://www.taxtmi.com/caselaws?id=150145 Section 15-A(3) required that no penalty order be made unless the dealer was heard or given a reasonable opportunity of being heard. A show-cause notice that only called for a written explanation within eight days, without fixing a hearing date or offering oral hearing, did not satisfy that safeguard. In a penal provision, strict compliance with the hearing requirement was necessary, and a written reply was not an adequate substitute for the hearing mandated by law. The penalty order was therefore invalid for non-compliance with section 15-A(3). en-us Wed, 07 Jul 1971 00:00:00 +0530 Thu, 09 May 2013 14:00:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150145 Section 15-A(3) required that no penalty order be made unless the dealer was heard or given a reasonable opportunity of being heard. A show-cause notice that only called for a written explanation within eight days, without fixing a hearing date or offering oral hearing, did not satisfy that safeguard. In a penal provision, strict compliance with the hearing requirement was necessary, and a written reply was not an adequate substitute for the hearing mandated by law. The penalty order was therefore invalid for non-compliance with section 15-A(3). Case-Laws VAT and Sales Tax Wed, 07 Jul 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150145