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2019 (5) TMI 651 - ALLAHABAD HIGH COURTPrinciples of natural justice - main ground which has been canvassed by the revisionist is that entire assessment proceedings were exparte - HELD THAT:- Reason is the very life of law. When the reason of a law once ceases, the law itself generally ceases. Such is the significance of reasoning in any rule of law. Giving reasons furthers the cause of justice as well as avoids uncertainty. As a matter of fact it helps in the observance of law of precedent. Absence of reasons on the contrary essentially introduces an element of uncertainty, dissatisfaction and give entirely different dimensions to the questions of law raised before the higher/appellate courts. The court should provide its own grounds and reasons for rejecting claim/prayer of a party whether at the very threshold i.e. at admission stage or after regular hearing, howsoever concise they may be. The order dated 07.11.2007 passed by the Trade Tax Tribunal is set-side and the matter is remanded to the Trade Tax Tribunal to be decided afresh in accordance with law after affording an opportunity of hearing to the revisionist - revision allowed by way of remand.
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