TMI Blog2002 (2) TMI 1292X X X X Extracts X X X X X X X X Extracts X X X X ..... rict of Angul. It is registered as a dealer under the Orissa Sales Tax Act, 1947 and the Central Sales Tax Act, 1956. In the year 1988, opposite party No. 3, the Sales Tax Officer, had issued declaration forms, commonly known as "C" forms, in favour of the petitioner for facilitating purchase of goods at a concessional rate for the purpose of utilisation for generation and distribution of electricity in respect of a list attached to the said order vide annexure-1. Admittedly, a few more items of articles were added to the said list in the year 1994. The petitioner-company purchased different items of articles by utilising the "C" declaration form and paid tax at the concessional rate from the year 1988 onwards. In the year 1997, a notice wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, was exclusively conversant with the entire case and records were entrusted to him. Since his younger brother expired in an unfortunate accident at Visakhapatnam, on February 2, 1998 the officer concerned was constrained to proceed to Visakhapatnam. On February 5, 1998 the Senior Manager (Finance) appeared before the Sales Tax Officer and filed a petition for one month's time on the ground that the officer who is in know of the matters is unable to appear due to the unfortunate and sad demise of his younger brother. The Sales Tax Officer (opposite party No. 3) with much difficulty adjourned the case only for four days and posted it to February 10, 1998. On the said date, another petition for adjournment was filed praying for a fortnight t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onversant with the case and to whom records were entrusted. Thus, there has been gross violation of the principles of natural justice and equity. 4.. Learned counsel for the Revenue, on the other hand, submitted that the order passed under section 10-A of the Central Sales Tax Act is appealable and thus the revision is not maintainable. The petitioner having not preferred any appeal against the order passed by the Sales Tax Officer vide annexure 8, the same has become final and binding. It is further submitted that the petitioner, in respect of similar orders passed under section 10-A of the Act for the subsequent years, has preferred appeals. In that view of the matter, the present writ application should be dismissed in limine. 5. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opted in a given case depends to a greater extent on the facts of the said case. The rules of natural justice are not embodied rules, but then, when the duty of deciding a controversy is imposed on the statutory authority it has to decide the same judiciously after giving adequate opportunity to the parties to present their case. In the case of S.L. Kapoor v. Jagmohan AIR 1981 SC 136, while dealing with the distinction between justice being done and being seen to be done, the honourable Supreme Court observed "it is again absolutely basic to our system that justice must not only be done but must manifestly be seen to be done". In the case of Smt. Maneka Gandhi v. Union of India AIR 1978 SC 597, the Constitution Bench of the honourable Sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the learned counsel for the parties, we are also convinced that all the materials required for an effectual adjudication of the dispute are not available in the records so as to finally determine the lis. Though Mr. Mohanty, learned Senior Advocate, argued in extenso on merits, we restrain ourselves from giving any finding as we are satisfied that adequate opportunity was not accorded to the petitioner by the Sales Tax Officer to present its case and it would be just and proper to remand the matter to the Sales Tax Officer for fresh adjudication. Any observation made by us on merits at this stage would amount to pre-judging the issue and so we refrain from doing so. 10.. In view of the discussions made above, we set aside the orders p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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