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M/s SOWMYASHREE TRADERS, SOWMYASHREE NILAYA Versus STATE OF KARNATAKA AND OTHERS

2015 (12) TMI 917 - KARNATAKA HIGH COURT

Jurisdiction under Section 9(2) of the Central Sales Tax Act, 1956 - violation of the principles of natural justice - Held that:- Unless the Tribunal makes findings on disputes as to fact, explains the exercise of discretion (by indicating the considerations that it has taken into account and relevant weightage assigned to them and give its answers to any questions of law, there can be no assurance that the Tribunal discharged its obligations to base its decision upon the material presented at t .....

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show substantial prejudice resulting from failure on the part of the decision maker to demonstrate how issues of law had been resolved or disputed issue of fact decided or by demonstrating some other lack of reasoning which raised substantial doubt over the decision making process. - on one hand the Tribunal must not surmise conjecture or guess but on the other hand it may draw an inference from proved facts so long as it is legitimate inference. - Decided in favour of assessee. - Writ Petition .....

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natural justice in not assigning reasons and findings except conclusions. 2. According to Sri Thirumalesh, learned counsel for the petitioner, the assessing officer did not assign reasons and findings either accepting or rejecting the information/report of the vigilance authority nor reject the grounds urged by the petitioner hence resulted in unfair conclusions. 3. Learned counsel for the revenue, though points to the orders extracting all the grounds advanced by the petitioners, nevertheless, .....

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urther observed that failure to assign reasons amounts to denial of justice. 5. In M/s.Woolcombers of India Ltd. vs. Woolcombers Workers' Union and another AIR 1973 SC 2758, it was observed thus : "The giving of reasons in support of their conclusions by judicial and quasi judicial authorities when exercising initial jurisdiction is essential for various reasons. First, it is calculated to prevent unconscious unfairness or arbitrariness in reaching the conclusions. The very search for r .....

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intended to do. Public orders made by public authorities are meant to have public effect and are intended to affect the actings and conduct of those to whom they are addressed and must be construed objectively with reference to the language used in the order itself. "7. In State of Orissa vs. DhaniramLuhar [2004] 5 SCC 568, the Apex Court observed that "reason is the heart beat of every conclusion and without the same, it becomes lifeless". 8. It is elsewhere observed that: Givin .....

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rcise of any discretion and resolution of any legal questions and challenging their opponent's case. Unless the Tribunal makes findings on disputes as to fact, explains the exercise of discretion (by indicating the considerations that it has taken into account and relevant weightage assigned to them and give its answers to any questions of law, there can be no assurance that the Tribunal discharged its obligations to base its decision upon the material presented at the hearing rather than on .....

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