9911796707
TMI Blog1988 (2) TMI 456X X X X Extracts X X X X X X X X Extracts X X X X ..... eferred to as the Act, is a regular defaulter in the payment of monthly taxes, steps were taken demanding of the petitioner to deposit additional security as per section 21(2-B) of the Act. The notice of demand issued by the first respondent is dated 16th May, 1981. Prior to the demand, there was no opportunity of being heard afforded to the petitioner, as contemplated under section 21(2-C) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent dated 27th November, 1981. That order is being impugned in this writ petition. 2.. Mr. K. Jayachandran, learned counsel for the petitioner, would submit that section 21(2-C) of the Act is specific and enjoins upon the authority to afford the dealer an opportunity of being heard before he is required to furnish any additional security under section 21(2-B) and this mandate of the law has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, the writ petition is allowed and the proceedings taken calling upon the petitioner to deposit additional security culminating in the order of the third respondent in the writ petition are quashed. There will be no order as to costs. This order shall not stand in the way of the concerned authority initiating action afresh strictly complying with the provisions of the Act in this behalf. Writ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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