1. ' By this Constitutional petition, the petitioner has assailed the notice of demand and the warrants for attachment of the property of the petitioner issued by the respondents on account of non- payment of Rs,1,51,132 allegedly payable by the petitioner to the respondent, as arrears of land revenue. One of the grounds urged in this petition is that before proceeding to determine that the amount in question is due and payable by the petitioner to the respondent, no opportunity of being heard was granted to the petitioner by the respondent nor was it associated with the proceedings held by the respondents. Nobody has appeared on behalf of the respondent to contest this assertion. It is by now well-settled that before a disputed claim ripen into 'dues' the determination in accordance with law must be made by the competent authority, after giving an A opportunity to the effected person of being heard. If any authority is needed, reference may be made to Abdul Latif v. Government of the Punjab (PLD 1962 SC 384).
2. ' For the reasons aforesaid, this petition is accepted, the impugned notice/warrants is declared to have been issued without lawful authority and of no legal effect. There shall be no order as to costs.