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2013 (2) TMI 642 - HC - VAT and Sales TaxPenal and prosecution steps against the appellants - penalty proceedings - whether the order is bad for the reason that as all the officers in the team have not decided the matter? Held that:- We are at a loss how argument would lie at the mouth of the appellants. Even according to them, there are ten members going by exhibit P1 and P1(a). There were only four members who participated. Matters were being processed even according to them, by four members out of the team of ten members. They should have been on guard and immediately objected to it, if advised. They acquiesced and the conduct of the appellants instils in us the impression that here is a case where the appellants were clearly sitting on the fence. Still further, we may notice another development. Though the notice was issued by the Intelligence Officer who was a member of the team, subsequently he was transferred. The successor incumbent in the office of the Intelligence Officer, Thrissur (IB) took over. He continued with the proceedings and the final order was passed by him. The appellants must be treated as aware that he was not made a member of the team by the Commissioner. So, here is a case in which there were ten members in the team vide exhibits P1 and P1(a). Midway through, the subsequent incumbent who was not a member of the team previously, nor was made a member of the team either proceeded with the matter. This again indicates that at any rate the appellants were gambling for a favourable decision by sitting on the fence. Unlike the facts situation in the case law which were cited for the proposition that the persons who hear must decide being part of the principles of natural justice with which proposition we can have no quarrel, we do not see how it can be said that if the officer has jurisdiction and he hears and he decides, the said principle is flouted. As informed that the appellants have already approached the appellate forum and sought alternate remedies. Therefore it may not be appropriate to conclude the issue and the appellants will be at liberty to pursue their remedies before the appellate authority. The appellate forum will be free to proceed with the matter untrammeled by anything contained in this judgment and the appellants will be free to seek interim reliefs also. Appeal dismissed.
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