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2012 (6) TMI 90 - HC - Indian LawsIndian Stamp Act 1899 - Principle of Natural Justice - appellate order being passed by the same officer who has passed the basic order - Held that:- Allowing the appeal to be heard by the same officer who had passed the basic order would tantamount to reducing the appellate jurisdiction into that of review. Also it would violate the principles of natural justice that no man can be a judge in his own cause. Therefore, Commissioner has manifestly erred in law and acted against the settled principles of natural justice by deciding the appeal against his own order passed as an inferior authority.
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