2001 (4) TMI 892

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Tribunal was delivered by V. RENGASAMY, J. (Vice Chairman).-The transfer petition is to set aside the order of the Deputy Commissioner passed under section 32 of the Tamil Nadu General Sales Tax Act, 1959, setting aside the order of the Commercial Tax Officer on the ground that the Commercial Tax Officer has no powers to revise his own order so as to give concessional levy of tax to the asses....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 2.. We considered the contentions raised by the learned counsel for the petitioner. Section 32(3) of the Act is specific that whenever an order is passed, adversely affecting a person, he shall be given reasonable opportunity of "being heard". This Tribunal also has already interpreted the meaning for the words of "being heard" indicating that there should be opportunity of being heard in person....