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2013 (4) TMI 379 - HC - VAT and Sales TaxEntry Tax on purchase of plant and machinery acquired - execution of work contract during the period 01.04.1987 to 31.03.1988 - petitioner contention that the revisional order passed is a non-speaking order and is liable to be quashed - Held that:- Failure to give reasons amounts to denial of justice. Reasons are live links between the minds of the decision taker to the controversy in question and the decision or conclusion arrived at. Reasons substitute subjectivity by objectivity. Right of reason is an indispensable part of the sound judicial system. Another rationale is that the affected party can know why the decision has gone against him. [See Steel Authority of India Limited v Sales Tax Officer, Rourkela Circle and others (2008 (7) TMI 551 - SUPREME COURT OF INDIA) Also said in Assistant Commissioner Commercial Tax Department v Shukla and Brothers (2010 (4) TMI 139 - SUPREME COURT OF INDIA) non-recording of reasons could lead to dual infirmities, firstly, it may cause prejudice to the affected party and secondly, more particularly hamper the proper administration of justice - Thus remit the matter in the present case to reivisional authority to pass a fresh reasoned order, after giving an opportunity of hearing to the petitioner - in favour of assessee.
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