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    <title>1982 (3) TMI 24 - PUNJAB AND HARYANA High Court</title>
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    <description>An order declining waiver or reduction of penalty under section 18(2A) of the Wealth-tax Act was held unsustainable because the affected person was not given an opportunity of hearing. The court treated the request as a statutory remedy affecting civil rights and applied the rule of natural justice to both executive and quasi-judicial decision-making. As no hearing preceded the rejection of relief, the orders were quashed and the matter was remitted for rehearing in accordance with law.</description>
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      <description>An order declining waiver or reduction of penalty under section 18(2A) of the Wealth-tax Act was held unsustainable because the affected person was not given an opportunity of hearing. The court treated the request as a statutory remedy affecting civil rights and applied the rule of natural justice to both executive and quasi-judicial decision-making. As no hearing preceded the rejection of relief, the orders were quashed and the matter was remitted for rehearing in accordance with law.</description>
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