1989 (9) TMI 370

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....ales Tax Act carrying on the business of sale and purchase of goods. The sales tax payable by the petitioner was compounded under rule 90-A of the Orissa Sales Tax Rules, 1947, which the petitioner alleges that he was paying regularly. A suo motu proceeding was initiated by the Assistant Commissioner of Sales Tax of Balasore range under section 23(4) of the Orissa Sales Tax Act, 1947, read with ru....

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.... and dismissed the appeal. The petitioner's grievance in this writ application is that he was not afforded adequate opportunity of presenting his case at both the levels. So far as the Assistant Commissioner is concerned, the petitioner has alleged that he was directed to appear before him on 22nd February, 1977, by a notice which reached him about two hours earlier. It has also been alleged that ....

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....it application it cannot be said that no opportunity of being heard was given to the petitioner. As the petitioner received the notice a few hours earlier than the time fixed for hearing of the case on 22nd February, 1977, the Assistant Commissioner adjourned the matter to 28th of the said month. We find no justification in the argument of the petitioner that even then the time granted was too sho....