https://www.taxtmi.com/caselaws?id=156687 A suo motu revision notice under section 23(4)(a) of the Orissa Sales Tax Act, 1947 read with rule 80 of the Orissa Sales Tax Rules, 1947 must disclose the basis on which the order is said to be erroneous and prejudicial to the Revenue. The statutory hearing requirement is effective only if the dealer knows the grounds of the proposed revision. A notice that merely states that the order appears erroneous and prejudicial, without reasons or particulars, is vague and does not satisfy the requirement of real opportunity of hearing. On that basis, the revisional order was quashed. en-us Thu, 13 Feb 1992 00:00:00 +0530 Mon, 23 Sep 2013 16:16:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156687 A suo motu revision notice under section 23(4)(a) of the Orissa Sales Tax Act, 1947 read with rule 80 of the Orissa Sales Tax Rules, 1947 must disclose the basis on which the order is said to be erroneous and prejudicial to the Revenue. The statutory hearing requirement is effective only if the dealer knows the grounds of the proposed revision. A notice that merely states that the order appears erroneous and prejudicial, without reasons or particulars, is vague and does not satisfy the requirement of real opportunity of hearing. On that basis, the revisional order was quashed. Case-Laws VAT and Sales Tax Thu, 13 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156687