Cheran Properties Limited v. The Commissioner
Case brief
What is this about?
The High Court set aside an order for violating procedural flaws including lack of personal hearing, non-restoration of sealed premises, and failure to restore water/sewerage connections. The court directed the respondent to remit money, restore access, and constitute an officer for hearing representation within six weeks.
What did the court decide?
Impugned order set aside; respondent ordered to remit Rs. 10,000, de-seal premises, restore connections within 24 hours, and dispose of representation within 6 weeks after hearing.