1984 (10) TMI 208

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..... er of the Assistant Sugar Commissioner (Revising Authority), Moradabad, dated 19th August, 1981, whereby he had enhanced the U.P. sugarcane purchase tax on the petitioners and imposed a tax of Rs. 14,826.67. The petitioners were granted a licence for a sugarcane crusher on 26th November, 1980. The assessing authority on the basis of various inspection reports, etc., assessed the sugarcane purchase .....

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..... lained him the difficulty of his late coming and submitted an application before him to accept the same but respondent No. 1 informed the petitioner that the case has already been decided. The order passed by the revising authority (respondent No. 1) is dated 19th August, 1981. This fact clearly indicates that the revision was not disposed of by the revising authority on 14th August, 1981. The al .....

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..... ssioner has exercised his power under section 3-B suo motu and in this view of the matter it was all the more necessary that the petitioners should have been given a reasonable opportunity of hearing inasmuch as the tax imposed by the assessing authority was enhanced by the revising authority. In my opinion the justice should not only be done but it should seemingly appear to have been done. It i .....

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