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2022 (5) TMI 387 - HC - VAT and Sales TaxValidity of re-assessment order - applicability of Doctrine of Necessity - whether the proceeding in Second Appeal is not vitiated on account of association and/or order being passed by Accounts Members-I who earlier had passed an order in the self same case in Revision? - HELD THAT:- The issue is about likelihood of bias and not actual bias. As explained in J. MOHAPATRA & CO. VERSUS STATE OF ORISSA [1984 (8) TMI 350 - SUPREME COURT] the governing rule as explained in AK. KRAIPAK & ORS. ETC. VERSUS UNION OF INDIA & ORS. [1969 (4) TMI 103 - SUPREME COURT] is that no man should be a judge in his own cause. The only exception is the "doctrine of necessity" which does not exist in the present case. The question framed is answered in favour of the Assessee-Dealer (Petitioner) in the affirmative by holding that the proceedings in the second appeal stood vitiated on account of the Accounts Member-I, who had earlier passed an order in the same case at the interlocutory stage being a member of the Tribunal - The revision petition is disposed of.
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