https://www.taxtmi.com/caselaws?id=154538 A revising authority exercising suo motu revisional power cannot enhance sugarcane purchase tax without first giving the affected parties a reasonable opportunity of hearing. The record showed that the revisional order was not decided on the scheduled date, and the respondents did not specifically answer the claim that an effective hearing was denied. Because the enhancement increased the petitioners' tax liability, fairness required a proper hearing before any higher assessment could be imposed. The revisional order was therefore treated as illegal for breach of the opportunity-of-hearing requirement. en-us Mon, 15 Oct 1984 00:00:00 +0530 Fri, 23 Aug 2013 14:33:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154538 A revising authority exercising suo motu revisional power cannot enhance sugarcane purchase tax without first giving the affected parties a reasonable opportunity of hearing. The record showed that the revisional order was not decided on the scheduled date, and the respondents did not specifically answer the claim that an effective hearing was denied. Because the enhancement increased the petitioners' tax liability, fairness required a proper hearing before any higher assessment could be imposed. The revisional order was therefore treated as illegal for breach of the opportunity-of-hearing requirement. Case-Laws VAT and Sales Tax Mon, 15 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154538