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The Jharkhand Value Added Tax Rules, 2006
CHAPTER XI : MISCELLANEOUS

Body 58. Opportunity of Hearing

(1) The authority referred to in rule 57 shall, in the matter of a proceeding Section 28, under sub-section (3) and (4) of Section 30, sub-section (4) and (6) of Section 37, sub-section (6) of Section 43, sub-section (6) of Section 44, sub-section (5) of Section 45, sub-section (1)(b) and (2) of Section 47, sub-section (3) of Section 63, sub-section (5) of Section 70, sub-section (5), (8) of Section 72 and sub-section (3) of Section 73 serve or cause to be served upon the person proceeded against a notice which shall contain a gist of the accusations, a date of hearing which shall in no case be more than fifteen days from the date of issue of notice in Form JVAT 302, and the time of hearing.

(2) On the date fixed for hearing, the person proceeds against shall be allowed to rebut the accusations leveled against him; but he shall not ordinarily be allowed an adjournment. If an adjournment becomes necessary, the authority referred to in rule (1) shall record reasons thereof.

(3) After giving a hearing, the authority referred to in sub-rule (1) shall record an order containing precisely and clearly the gist of accusations, the manner in which the person proceeded against was made aware of that, the reply, if any, furnished, and the decision thereon.

(4) A true copy of order shall be made over the person proceeded against.