MARUTHI TRADERS Vs. DEPUTY COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THE Writ Petition is filed with the prayer as follows:

(2.) THE learned Government Pleader for Commercial Tax filed a counter on behalf of the respondents.

(3.) ONE of the allegations of the petitioner is that such an order of confiscation was not preceded by a reasonable opportunity, either by way of show -cause notice or a hearing. The principles of natural justice do require a reasonable opportunity to be given before any such order, adverse to the interests of the petitioner, is passed. Such a requirement is expressly laid down under Rule -53(4) of the A.P.V.A.T. Act, Undisputedly, it is established that the opportunity was denied.