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2007 (11) TMI 570 - HC - VAT and Sales TaxDiscretion exercised by the Commissioner of Commercial Taxes - Held that:- Where statute provides that an individual should be given a reasonable opportunity before any decision is taken, then the decision taken by the authority can be termed as quasi-judicial. In the absence of any specific provision laying down a procedure of affording an opportunity, there is no need to provide personal hearing before deciding an application under section 28A of the Act. The decision of the Commissioner of the Commercial Taxes, dated July 24, 2006 cannot be termed as arbitrary or unjust. Therefore, in the absence of any procedural violation, the discretion exercised by the Commissioner of Commercial Taxes, is reasonable, fair and in conformity with section 28A of the Act, do not find that any valid reasons to hold that the impugned clarification is arbitrary and illegal.
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