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    <title>1991 (9) TMI 92 - HIGH COURT OF JUDICATURE AT MADRAS</title>
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    <description>The court allowed the writ petitions, quashing the impugned proceedings and directing the restoration of proceedings to provide the petitioners with a fair opportunity to defend themselves. The court held that the denial of the right to participate in the remanded proceedings constituted a violation of natural justice principles, leading to the quashing of the proceedings due to the denial of opportunity. The Assistant Collector was instructed to restore the proceedings, offer a fresh opportunity to the petitioners, and issue orders in compliance with the law.</description>
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      <title>1991 (9) TMI 92 - HIGH COURT OF JUDICATURE AT MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=44130</link>
      <description>The court allowed the writ petitions, quashing the impugned proceedings and directing the restoration of proceedings to provide the petitioners with a fair opportunity to defend themselves. The court held that the denial of the right to participate in the remanded proceedings constituted a violation of natural justice principles, leading to the quashing of the proceedings due to the denial of opportunity. The Assistant Collector was instructed to restore the proceedings, offer a fresh opportunity to the petitioners, and issue orders in compliance with the law.</description>
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