Swadeshi Cotton Mills Company Limited vs Commissioner Of Sales Tax on 7 July, 1971
12. This court took the view that as the notice did not fix any particular date on which the assessee was to appear personally or send his written explanation to the Sales Tax Officer, it could not be said that the assessee was allowed an opportunity of being heard. The Bench pointed out that had the notice fixed a date, it could be argued that on the specific date it was open to the assessee to have appeared before the Sales Tax Officer and to be heard orally, if he so wanted. In the absence of a particular date, it is not possible to say that the assessee could appear before the Sales Tax Officer and make an oral submission. In the case before us, we find that the Sales Tax Officer had fixed 2nd July, 1963 as the specific date on which the assessee was required to show cause. The assessee could appear and have his say in the matter on that date. The case relied upon by the learned counsel for the dealer, therefore, is clearly distinguishable on facts, but the observations made in that case support the view which we are taking in this case.