9911796707
TMI Blog2006 (5) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... rcle Barmer. For the first year the contractor was to pay Rs. 25,00,200 and security amount Rs. 6,25,006 was deposited. The rate at which collection of tax on the commodity bajri was to be calculated as per clause 11 of the contract which provided rate at Rs. 6 per ton. In the alternative the composition fees at Rs. 60 per tractor, per truck Rs. 120 and Rs. 240 per turbo trollar. During the continuance of the aforesaid contract the petitioner was served with a show cause notice, annexure 17, dated April 22, 2003 informing the petitioner that a complaint has been received that the petitioner is collecting composition fee compulsorily, notwithstanding that the weighment slip of weigh-bridge was produced before it. It was informed in the n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r guilty of recovering Rs. 60 as composition fees from each vehicle by discarding weigh slip in breach of the contract, and, therefore, the contract was cancelled. The balance of the contract money was sought to be recovered and security was ordered to be forfeited. The order is founded on the report collected by the Deputy Commissioner who had deputed the Assistant Commissioner to hold enquiry and report. He is alleged to have recorded certain statements of tractor owners, from which inference was drawn that the employees of contractor are indulging in making forged signatures on the receipts as acknowledgement of consent. The writ petition was filed, raising a number of grounds including that the order has been passed in complete breach ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15, 2003 while granting exemption from payment of tax on bajri condition was imposed that in such event the composition fees shall be paid at the rate stated for tractor, truck and turbo troller as noticed above. It is on the basis of two notifications the rate of tax whether per ton or composite fee was directed to be recovered by the contractor from every tractor, truck and turbo trollar passing through the check-post. The respondents in their reply had supported the order and had stated that no principles of natural justice have been breached inasmuch as the petitioner-contractor was put to notice by serving a show cause notice. His reply was taken into consideration and after taking into consideration the material on record, the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eighment of vehicle and obtain weigh slip to pay tax accordingly, or it may choose to pay composition fee and pass on. Requirement of written option is not part of the procedure prescribed. It is also amply substantiated from record that alleged enquiry by the Assistant Commissioner was conducted without including contractor in the enquiry and every material collected by the Assistant Commissioner at the back of contractor has been used against him without informing him about such material, and without giving him any opportunity to explain such adverse material. Thus, the order is incomplete breach of the principles of natural justice. The impugned order suffers from yet another vice of being a non-speaking order. The impugned order is el ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial. That is a minimum requirement of fair play and principles of natural justice, applications of which have not been excluded. In the aforesaid circumstances, the appeal is allowed and impugned order dated May 13, 2003 is set aside. Any order passed in consequence to the impugned order, also stands set aside and the Deputy Commissioner, Commercial Taxes or any person competent above the rank of the Deputy Commissioner is directed to pass a fresh order after giving adequate opportunity of hearing to the contractor-petitioner. This opportunity would include supply of copy of every document or material on which Revenue wants to place reliance against the contractor. It will be open for the petitioner to rely on the respective material in h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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