1997 (1) TMI 488

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....he consent of learned counsel for the parties, they are taken up for final hearing and disposed of by this order. 2.. The petitioner, which has been registered as a dealer under the provisions of the Karnataka Sales Tax Act, 1957 (hereinafter referred to as "the Act"), has presented this petition challenging the order dated February 29, 1996, a copy of which has been produced as annexure E. ....

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....n set aside by the honourable Supreme Court, the order impugned is liable to be set aside as the very basis of it no longer holds good.   3. Sri Shivayogiswamy, learned High Court Government Pleader appearing for the respondents, while is unable to dispute that the petitioner was not heard and was denied of an opportunity to lead additional evidence, submitted that having regard to the fac....

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.... sought for a personal hearing and an opportunity to adduce further evidence, the order impugned came to be passed in violation of the principles of natural justice, it is liable to be quashed. Section 21 of the Act confers power of revision on Deputy Commissioners and Joint Commissioners. The very nature of the power they are required to exercise, has to be treated as a quasi-judicial power. Furt....

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....e that the petitioner had sought for a personal hearing and also an opportunity to lead additional/further evidence. Since the said opportunity has been denied to the petitioner before passing the order impugned, the order is liable to be quashed.   5.. In view of my above conclusion, I find it unnecessary to go into the correctness of the second submission of the learned counsel appearing....