https://www.taxtmi.com/caselaws?id=150220 A show cause notice under the U.P. Sales Tax Act satisfied the requirement of a reasonable opportunity of being heard where it stated the proposed penalty, specified the tax default, and fixed a date for the dealer to appear and explain. The notice was treated as giving the dealer an effective chance to make oral or written submissions before penalty was imposed, so section 15-A(3) was complied with. The court distinguished earlier authority on the basis that, unlike the notice there, this notice did fix a date for appearance. en-us Wed, 29 Mar 1972 00:00:00 +0530 Fri, 10 May 2013 13:59:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150220 A show cause notice under the U.P. Sales Tax Act satisfied the requirement of a reasonable opportunity of being heard where it stated the proposed penalty, specified the tax default, and fixed a date for the dealer to appear and explain. The notice was treated as giving the dealer an effective chance to make oral or written submissions before penalty was imposed, so section 15-A(3) was complied with. The court distinguished earlier authority on the basis that, unlike the notice there, this notice did fix a date for appearance. Case-Laws VAT and Sales Tax Wed, 29 Mar 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150220