https://www.taxtmi.com/caselaws?id=306255 A contractual toll-tax dispute resolution clause requiring reference to the competent officer and, on further dissatisfaction, to the Commissioner, SDMC, was treated as the operative mechanism before coercive recovery. Because the disputed demand had civil consequences, natural justice required prior hearing and a reasoned speaking order before enforcement. The writ petition was therefore converted into a representation for decision under the contractual procedure, with interim protection against recovery pending that decision. The petitioner was required to continue interim weekly payments and furnish fresh post-dated cheques until the reasoned order was passed. en-us Tue, 26 Nov 2019 00:00:00 +0530 Thu, 19 Jan 2023 08:36:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306255 A contractual toll-tax dispute resolution clause requiring reference to the competent officer and, on further dissatisfaction, to the Commissioner, SDMC, was treated as the operative mechanism before coercive recovery. Because the disputed demand had civil consequences, natural justice required prior hearing and a reasoned speaking order before enforcement. The writ petition was therefore converted into a representation for decision under the contractual procedure, with interim protection against recovery pending that decision. The petitioner was required to continue interim weekly payments and furnish fresh post-dated cheques until the reasoned order was passed. Case-Laws Indian Laws Tue, 26 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306255