1999 (3) TMI 596

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....nder section 45-A of the Kerala General Sales Tax Act, 1963 (hereinafter referred to as "the Act") which was confirmed in exhibits P7 and P9 orders in revision. Petitioner is a partnership firm engaged in the manufacture of sandalwood oil. The penalty proceeding arose mainly because some slips were found out from the shop during inspection. Petitioner was given a detailed notice proposing penalty....

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....l. Thereafter, exhibit P5 order was passed without granting an opportunity of hearing. Petitioner's revisions were also rejected subsequently. The contention of the petitioner is that after giving exhibit P4 reply petitioner should have been heard before passing the order. Section 45-A makes it mandatory that before imposing penalty an opportunity of hearing should be given to the party. Since sec....

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.... violation of principles of natural justice and if there is violation of principles of natural justice in the revisional authorities' order, whether that can be sought to be cured because of the revisional orders. 3.. It is not disputed that petitioner was given an opportunity to file reply and petitioner was heard on June 13, 1994. Petitioner appeared with accounts and explained the facts and su....

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....o to the root of the matter and by a subsequent hearing or a considered order without an effective opportunity of hearing cannot cure the defect. Therefore, I am of the opinion that an opportunity should be given to the petitioner for hearing and fresh orders to be passed. Consequently, exhibit P5 order which was confirmed by exhibits P7 and P9 orders and consequential demands are set aside. Peti....