- Contention that as far the codal provisions are concerned, that is not necessary to issue a notice. Held: In all the cases whether by the Courts of law or by any cog of the State machinery, it is necessarily required to issue a notice before any action is taken. Further held: If a Statute or Act is silent on a particular point, it shall be presumed that the right of notice/hearing is to be extended to any person. Collector Federal Excise & Sales tax & 4 others v. M/S Hilton Tobacco Co. (Pvt) Ltd 2011 SCR 93 (A)
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