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2001 (9) TMI 10 - HC - Income TaxImports And Exports (Control) Act, 1947 – Principles of Natural justice - Even if grant of an opportunity is not specifically provided for it has to be read into the unoccupied interstices and unless specifically excluded the principles of natural justice have to be applied. Even if a statute is silent and there are no positive words in the Act or Rules spelling out the need to hear the party whose rights and interests are likely to be affected, the requirement to follow fair procedure before taking a decision must be read into the statute, unless the statute provides otherwise. Reference is accordingly disposed of.
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