https://www.taxtmi.com/caselaws?id=160367 In proceedings under section 13(3)(b) of the Karnataka Sales Tax Act, an assessee must be given notice and an opportunity to be heard before further coercive action is taken. The earlier view that notice was unnecessary was displaced by a later Division Bench ruling, which required procedural fairness before continuation of such action. An order dispensing with notice and issuing a fine levy warrant was therefore unsustainable, and the matter was remitted for fresh action after notice and hearing. en-us Mon, 09 Jul 2001 00:00:00 +0530 Mon, 16 Dec 2013 17:55:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160367 In proceedings under section 13(3)(b) of the Karnataka Sales Tax Act, an assessee must be given notice and an opportunity to be heard before further coercive action is taken. The earlier view that notice was unnecessary was displaced by a later Division Bench ruling, which required procedural fairness before continuation of such action. An order dispensing with notice and issuing a fine levy warrant was therefore unsustainable, and the matter was remitted for fresh action after notice and hearing. Case-Laws VAT and Sales Tax Mon, 09 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160367