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2010 (6) TMI 718

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..... order after considering all objections to be submitted by the petitioner after issuance of notice. With the above direction, the writ petition is disposed of - W.P. No. 3231 of 2006 - - - Dated:- 21-6-2010 - PAUL VASANTHAKUMAR N. , J. ORDER:- N. PAUL VASANTHAKUMAR J. The prayer in the writ petition is to quash the order of the third respondent dated October 14, 2005 confirming the order in the revision by the second respondent dated August 4, 2004 which in turn confirms the order of the first respondent dated February 19, 2004. The grievance of the petitioner is that when the petitioner applied for issuing form XVII declaration under the Tamil Nadu General Sales Tax Act, 1959 the same was rejected by the first respondent on .....

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..... r play. In the said decision, the Supreme Court held as follows: 5. The crucial question that remains to be adjudicated is whether principles of natural justice have been violated; and if so, to what extent any prejudice has been caused. It may be noted at this juncture that in some cases it has been observed that where grant of opportunity in terms of principles of natural justice does not improve the situation, 'useless formality theory' can be pressed into service. 6.. Natural justice is another name for commonsense justice. Rules of natural justice are not codified canons. But they are principles ingrained into the conscience of man. Natural justice is the administration of justice in a commonsense liberal way. Justice is .....

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..... to meet. Time given for the purpose should be adequate so as to enable him to make his representation. In the absence of a notice of the kind and such reasonable opportunity, the order passed becomes wholly vitiated. Thus, it is but essential that a party should be put on notice of the case before any adverse order is passed against him. This is one of the most important principles of natural justice. It is after all an approved rule of fair play. The concept has gained significance and shades with time. When the historic document was made at runnymede in 1215, the first statutory recognition of this principle found its way into the 'megna carta'. The classic exposition of Sir Edward Coke of natural justice requires to 'vocate, .....

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..... between a judicial act and an administrative act has withered away. Even an administrative order which involves civil consequences must be consistent with the rules of natural justice. Expression 'civil consequences' encompasses infraction of not merely property or personal rights but of civil liberties, material deprivations, and non-pecuniary damages. In its wide umbrella comes everything that affects a citizen in his civil life. . . . 19.. Natural justice is the essence of fair adjudication, deeply rooted in tradition and conscience, to be ranked as fundamental. The purpose of following the principles of natural justice is the prevention of miscarriage of justice. In the light of the said circumstances, the impugned order .....

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