https://www.taxtmi.com/caselaws?id=156706 Rule 51 of the Orissa Sales Tax Rules, 1947 requires that a person likely to be affected by an appellate order be given a reasonable opportunity of hearing. Where an appeal concerned the validity of declaration forms affecting sales tax exemption and a related tax demand had already been raised, the affected party had a direct interest in the outcome and could not be excluded from the proceeding. The petitioner was therefore entitled to be heard before disposal of the appeal. en-us Fri, 03 Jan 1992 00:00:00 +0530 Mon, 23 Sep 2013 18:07:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156706 Rule 51 of the Orissa Sales Tax Rules, 1947 requires that a person likely to be affected by an appellate order be given a reasonable opportunity of hearing. Where an appeal concerned the validity of declaration forms affecting sales tax exemption and a related tax demand had already been raised, the affected party had a direct interest in the outcome and could not be excluded from the proceeding. The petitioner was therefore entitled to be heard before disposal of the appeal. Case-Laws VAT and Sales Tax Fri, 03 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156706