https://www.taxtmi.com/caselaws?id=166387 Section 15(2) of the Karnataka Entry Tax Act required the revisional authority to give the assessee a real opportunity of being heard before enhancing, modifying, cancelling, or directing a fresh assessment. After objections were filed, the authority had to fix a personal hearing and could not leave the hearing to depend on a further request from the assessee. An order passed without such hearing and inquiry was contrary to the statute and breached natural justice, so the revisional order was set aside. en-us Fri, 05 Aug 2011 00:00:00 +0530 Sat, 20 Sep 2014 16:47:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166387 Section 15(2) of the Karnataka Entry Tax Act required the revisional authority to give the assessee a real opportunity of being heard before enhancing, modifying, cancelling, or directing a fresh assessment. After objections were filed, the authority had to fix a personal hearing and could not leave the hearing to depend on a further request from the assessee. An order passed without such hearing and inquiry was contrary to the statute and breached natural justice, so the revisional order was set aside. Case-Laws VAT and Sales Tax Fri, 05 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166387