https://www.taxtmi.com/caselaws?id=161227 A statutory penalty carrying civil consequences cannot be imposed without notice and a reasonable opportunity of hearing, even where the governing provision is silent on procedure. The principle of audi alteram partem applies to adverse penal action because such orders affect rights and liabilities. On that basis, a penalty levied for non-payment of admitted tax was unsustainable where the dealer had not been put on notice before the penalty was imposed. The revisional order also fell with the penalty, and the impugned penal levy was set aside for violation of natural justice. en-us Tue, 11 Mar 1997 00:00:00 +0530 Thu, 09 Jan 2014 18:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161227 A statutory penalty carrying civil consequences cannot be imposed without notice and a reasonable opportunity of hearing, even where the governing provision is silent on procedure. The principle of audi alteram partem applies to adverse penal action because such orders affect rights and liabilities. On that basis, a penalty levied for non-payment of admitted tax was unsustainable where the dealer had not been put on notice before the penalty was imposed. The revisional order also fell with the penalty, and the impugned penal levy was set aside for violation of natural justice. Case-Laws VAT and Sales Tax Tue, 11 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161227