(1.) CHALLENGE is on the recovery proceedings initiated for realising the levy of penalty imposed under Section10A of the C.S.T Act. According to the petitioner no sufficient opportunity was given to the petitioner before the 2nd respondent. Petitioner has not produced the revision petition. There is no counter affidavit by the 5th respondent. Petitioner seeks for an opportunity before the 5th respondent to advance the contentions. After having heard the learned Government Pleader also, I feel that, in the facts and circumstances of the case, the petitioner has to given an opportunity for hearing before the 5th respondent. Accordingly, Ext.P7 is set aside. There will be a direction to the 5th respondent to consider the matter afresh with notice to the petitioner and pass appropriate orders thereon in accordance with law within a period of three months from the date of receipt of a copy of this judgment. In order to enable the petitioner to workout the relief as above, further recovery shall be deferred till such time. The writ petition is disposed of as above.