TMI Blog1959 (10) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... ase relating to these years was posted for enquiry to 29th November, 1957, at 11 A.M., but the assessment orders now in question were all passed on the 28th a day earlier. Although according to the affidavit of the Commercial Tax Officer, the notice mentioned 28th November, 1957, as the date of the enquiry, it has been conceded by the learned Government Pleader after examining the notice produced by the petitioner, that the date mentioned therein is 29th and not 28th. The assessment orders passed without notice to the petitioner and without an opportunity to the petitioner to present his case are clearly invalid. It is, however, urged on behalf of the Government that interference under Article 226 of the Constitution would not be justified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a moment's consideration. As to the right of appeal to quarter sessions, it may be that the applicant could have had his remedy if he had pursued that course, but I am not aware of any reason why, in such Since reported as Jai Dayal v. Deputy Commercial Tax Officer, Osmanganj [1960] 11 S.T.C. 782. circumstances as these, if the applicant prefers to ask for an order of certiorari to quash the conviction obtained in the manner I have described the court should be debarred from making an order." Humphreys, J., who agreed with the Chief Justice made the following observations: "I entirely agree with the description by Viscount Caldecote, L.C.J., of the proceedings of the justices in this case as being a denial of justice to the accused person ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k the order passed against a person without an opportunity being given to him to attend the hearing must be held to be void on the ground of denial of natural justice and may well be quashed by this Court by the issue of a writ of certiorari in spite of the fact that other remedies are available. The assessment orders in these writ petitions will be quashed. The order relating to penalty imposed in consequence of non-payment must also be held to be illegal and without jurisdiction. In this view, I do not propose to discuss the other points raised in these writ petitions. The petitioner will get his costs in these petitions. Advocate's fee in each of them will be Rs. 100. Assessment orders quashed. - - TaxTMI - TMITax - CST, VAT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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