Section 61 in Chhattisgarh Value Added Tax Rules, 2006
61. Notice to person likely to be affected adversely.
- Before any appellate or Revisional Authority passes any order against any dealer or person in appeal or revision, enhancing an assessment or penally or both it shall send or if he is present, deliver to the dealer or person a notice in Form 55 and give him a reasonable opportunity of being heard.
