https://www.taxtmi.com/caselaws?id=158527 A penalty under the Bihar Finance Act cannot be imposed on a merely instantaneous or illusory hearing; the opportunity to explain and produce documents must be meaningful, reasonable and fair, even where the rules say the person may have his say forthwith. The commentary also notes that, where supporting documents are sought and the matter is not finally concluded, seized goods may be released on furnishing security in the manner contemplated by the statutory scheme and rules. It further records that an inadequate hearing vitiates the penalty for breach of natural justice, while the dealer may be allowed to proceed afresh after a proper opportunity. en-us Tue, 01 Aug 1995 00:00:00 +0530 Wed, 30 Oct 2013 14:49:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158527 A penalty under the Bihar Finance Act cannot be imposed on a merely instantaneous or illusory hearing; the opportunity to explain and produce documents must be meaningful, reasonable and fair, even where the rules say the person may have his say forthwith. The commentary also notes that, where supporting documents are sought and the matter is not finally concluded, seized goods may be released on furnishing security in the manner contemplated by the statutory scheme and rules. It further records that an inadequate hearing vitiates the penalty for breach of natural justice, while the dealer may be allowed to proceed afresh after a proper opportunity. Case-Laws VAT and Sales Tax Tue, 01 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158527