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TMI Blog1946 (5) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... t of some of the cloth, with which the assessees deal, after it has been finished and removed from the hand-loom, embroidery and other fancy work is made to it by hand; undoubtedly the addition considerably increases its value. It is argued that the provisions of Section 6 coupled with Item 16 of the Schedule apply to hand-loom cloth, no matter what may be done to it, or no matter by how much its value and the selling price may be increased so long as the cloth retains its identity and is not converted into some article such as a dressing gown or other piece of clothing. There are two questions raised in this reference, namely: "(i) Whether the hand-loom-woven cloth, which, after it comes out of the loom, is subjected to needle work per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r in the like manner to the Board of Revenue seeking revision of the order passed by the assist- ant or by the Commissioner, as the case may be. The proviso to sub-section (3) is to the effect that before rejecting any application for revision the Commissioner or the Board shall consider it and shall record reasons for the objection. Sub-section (5) enacts: "Before any order is passed under this section which is likely to affect any person adversely, such person shall be given a reasonable opportunity of being heard." In the present case an assistant made an assessment and from his order of assessment there was a petition to the Commissioner to revise the order. On the 25th August, 1942, the Commissioner in his order stated that the so ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of the petitioners and without an opportunity being given to them to be heard. Now, it is undisputed that everyone, ordinarily, is entitled to be given an opportunity to be heard with respect to matters which affect him or which may affect his affairs and an order cannot be made with regard to those matters unless that opportunity is afforded, that is to say, disposal cannot take place in his absence unless he has been given the chance of putting forward his case, The question here is whether that right has been taken away by sub-section (5) of Section 20. In my view it has not. All that the section provides is that an order shall not be passed which is likely to affect any person adversely unless such person is given a reasonable oppor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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