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    <title>1992 (4) TMI 10 - RAJASTHAN High Court</title>
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    <description>Assessment and penalty orders under the Rajasthan Entertainment and Advertisement Tax Act, 1957 were set aside because the assessee was not given a fair and reasonable opportunity of hearing. The authority had earlier received a detailed reply, but later proceeded on fresh notices without adequately considering that response or ensuring practical access to counsel. The court treated this as a breach of natural justice and remitted the matter for fresh consideration after granting reasonable opportunity to the assessee.</description>
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      <description>Assessment and penalty orders under the Rajasthan Entertainment and Advertisement Tax Act, 1957 were set aside because the assessee was not given a fair and reasonable opportunity of hearing. The authority had earlier received a detailed reply, but later proceeded on fresh notices without adequately considering that response or ensuring practical access to counsel. The court treated this as a breach of natural justice and remitted the matter for fresh consideration after granting reasonable opportunity to the assessee.</description>
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      <pubDate>Wed, 22 Apr 1992 00:00:00 +0530</pubDate>
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