TaxTMI 
TaxTMI 
1997 (7) TMI 623
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....oned the correctness of demand of additional security as made by the Sales Tax Officer, Assessment Unit, Dhenkanal by the impugned order dated July 3, 1997 and consequential notice of demand under annexure 2. Petitioner's grievance is that the said order was passed without grant of an opportunity. 2.. The learned counsel for the Revenue stated that even if no notice was issued prior to passing of....
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....sonable security as estimated is not paid, then grant of certificate of registration shall be refused if the dealer is one who has applied for registration and if the defaulter happens to be a registered dealer, cancel the certificate of registration granted. Maximum security which can be demanded in relation to gross turnover of a dealer is indicated in proviso to sub-rule (6) of rule 7. In the i....
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....taining petitions under article 226, when the statute under which impugned order was passed provides a remedy by way of appeal or other proceeding to a party aggrieved and thereby by-pass the statutory authority. Where the statute provides a complete machinery for obtaining relief in respect of an allegedly improper order passed by the authorities, the affected persons cannot be permitted to aband....
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....oncerned statute to afford an opportunity before enhancement of security, yet the principles of natural justice mandate it. The principles of natural justice must be read into the unoccupied interstices of the statute unless there is a clear mandate to the contrary. Natural justice is an inseparable ingredient of fairness and reasonableness. Conservance of the principles is the pragmatic requirem....