https://www.taxtmi.com/caselaws?id=161810 Section 59A of the Kerala General Sales Tax Act, 1963 requires the Commissioner to decide clarification disputes himself after giving the parties a reasonable opportunity to produce evidence and be heard. The hearing contemplated is personal, not merely institutional, because the statute names the Commissioner as the decision-maker and no rule authorises a subordinate to conduct the hearing in his place. Delegating the hearing to a subordinate officer therefore vitiates the order, and later approval of a draft order or an appellate hearing does not cure the defect. en-us Tue, 25 Feb 2003 00:00:00 +0530 Thu, 06 Feb 2014 18:32:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161810 Section 59A of the Kerala General Sales Tax Act, 1963 requires the Commissioner to decide clarification disputes himself after giving the parties a reasonable opportunity to produce evidence and be heard. The hearing contemplated is personal, not merely institutional, because the statute names the Commissioner as the decision-maker and no rule authorises a subordinate to conduct the hearing in his place. Delegating the hearing to a subordinate officer therefore vitiates the order, and later approval of a draft order or an appellate hearing does not cure the defect. Case-Laws VAT and Sales Tax Tue, 25 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161810