REMUKI ENTERPRISES Vs. COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) BY consent of the learned Counsel on either side, the writ petitions are taken up for final disposal.

(2.) SINCE the facts of all the above four cases are identical and the issue involved is one and the same, a common order is being passed in all the above writ petitions.

(3.) THE main contention of the petitioners is that the third respondent before passing the impugned orders should have provided an opportunity of hearing under Sections 21(3), 21(5) and 21(6) of the Act.