2001 (4) TMI 892

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....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 assessee. The only grievance of the ....

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....ns 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. But the Deputy Commissioner ha....