2001 (4) TMI 892

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..... e Deputy Commissioner passed under section 32 of the Tamil Nadu General Sales Tax Act, 1959, setting aside the order of the Commercial Tax Officer on the ground that the Commercial Tax Officer has no powers to revise his own order so as to give concessional levy of tax to the assessee. The only grievance of the petitioner is that though the Deputy Commissioner had issued notice, calling for object .....

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..... fic that whenever an order is passed, adversely affecting a person, he shall be given reasonable opportunity of "being heard". This Tribunal also has already interpreted the meaning for the words of "being heard" indicating that there should be opportunity of being heard in person. But the Deputy Commissioner has not given opportunity to the assessee to appear in person and represent his objecti .....

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