9911796707
TMI Blog1996 (7) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... ment years 1984-85 to 1998-91 were set aside, and direction was given for raising fresh demand for the said periods. Originally, assessments were made under section 12(4) of the Act causing extra demands of tax. Petitioners questioned correctness of those orders of assessment before this Court in O.J.C. Nos. 1694 of 1986, 329 of 1987, 3772-3773 and 96 of 1988, 314 of 1990, 305 of 1991 and 2061 of 1992. Said writ applications were disposed of observing that no definite finding was recorded to show as to how transactions which were subjected to tax involved any transfer of right of user. Desirability and necessity to record such factual finding was highlighted by this Court in Kandoi Transport v. S.T.O., g Unit, Barbil (O.J.C. Nos. 575, 577, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduced. Additionally it was observed that since relevant materials and documents were not produced as undertaken, proceeding was to be disposed of on the basis of materials available in the past assessment records. 3.. Mr. B.K. Mohanty, learned counsel for petitioner submitted that there has been sheer abuse of process of law and the Assistant Commissioner without verification of records has proceeded on the basis as if documents and materials were not produced before the assessing officer pursuant to direction given by this Court notwithstanding undertaking given for production of documents and/or materials. Learned counsel for Revenue while supporting orders highlighted availability of an alternative remedy to contend that the writ appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... observation to the effect that documents were not produced before the Sales Tax Officer notwithstanding undertaking given before this Court is a travesty of truth. He did not indicate what were the documents/materials which were not produced. A vague statement that relevant documents and/or materials were not produced is of no consequence. A proceeding under section 23(4)(a) read with rule 80 should not be initiated in a casual manner. It is permissible to be initiated only if it is considered by the concerned authority that an order passed is erroneous in so far as it is prejudicial to the interest of Revenue. It appears that the Assistant Commissioner was obsessed with the default of the petitioner in not producing certain details/stateme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly. But that should not be a ground for the case being taken up by another officer. Natural justice is founded on equity, impartiality, fair play, and extends to what are called legitimate hopes and aspirations. It is really nothing more than fair play in action. It is pervasive facet of secular law where a spiritual touch enlivens legislation, administration and adjudication, to make fairness a creed of life. Justice must be rooted in confidence, and confidence is destroyed when right minded people go away thinking: "The Judge was biased" (per Lord Denning MR in Metropolitan Properties Co. (F.G.C.) Ltd. v. Lannon [1968] 3 All ER 304 [CA]. An adjudicator like Ceaser's wife should be above suspicion. (per Bowen L.J., in Lesson v. General Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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