1988 (2) TMI 456

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....n assessee and a registered dealer under the Tamil Nadu General Sales Tax Act, 1959, hereinafter referred to as the Act, is a regular defaulter in the payment of monthly taxes, steps were taken demanding of the petitioner to deposit additional security as per section 21(2-B) of the Act. The notice of demand issued by the first respondent is dated 16th May, 1981. Prior to the demand, there was no o....

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....rity. All the contentions were rejected and the ultimate order passed was that of the third respondent dated 27th November, 1981. That order is being impugned in this writ petition. 2.. Mr. K. Jayachandran, learned counsel for the petitioner, would submit that section 21(2-C) of the Act is specific and enjoins upon the authority to afford the dealer an opportunity of being heard before he is re....