TMI Blog2018 (8) TMI 1317X X X X Extracts X X X X X X X X Extracts X X X X ..... or of assessee. - W.P.(T) No. 1303 of 2018 with I.A. No. 2266 of 2018 - - - Dated:- 19-7-2018 - MR. AMITAV K. GUPTA J. For the Petitioner: M/s Sumeet Gadodia, Shilpi John Ranjeet Kushwaha, Advocates For the Respondents: Mr. Deepak Roshan, Sr. Standing Counsel Oral order: Per D.N. Patel, A.C.J.: 1. This writ petition has been preferred challenging the garnishee orders dated 07.03.2018 and 08.03.2018 respectively, which are at Annexure-13 and 14 to the memo of this petition, as also the demand notice dated 26th February, 2018, which is at Annexure-10/1 to the memo of this petition. 2. Having heard counsels for both the sides and looking to the facts and circumstances of the case, it appears that show cause notice was issued to this petitioner by the respondent-Deputy Commissioner of Income Tax, Ranchi, on 19.02.2018 which was received by this petitioner on 20th February, 2018. The said show cause notice is at Annexure-8 to the writ petition. Only three days time was given to the Assessee to reply this show cause notice. 3. Having received the said show cause notice, the petitioner vide letter dated 23rd February, 2018 requested the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remost principle is what is commonly known as audi alteram partem rule. It says that no one should be condemned unheard. Notice is the first limb of this principle. It must be precise and unambiguous. It should apprise the party determinatively of the case he has 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 Magna Carta . The classic exposition of Sir Edward Coke of natural justice requires to vocate, interrogate and adjudicate . In the celebrated case of Cooper v. Wandsworth Board of Works the principle was thus stated: (ER p. 420) [E]ven God himself did not pass sentence upon Adam befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise, Gauhati others reported in (2015) 8 SCC 519 especially in paragraph nos. 23 to 28 and 35 as under: 23. Aristotle, before the era of Christ, spoke of such principles calling it as universal law. Justinian in the fifth and sixth centuries AD called it jura naturalia i.e. natural law. 24. The principles have a sound jurisprudential basis. Since the function of the judicial and quasi-judicial authorities is to secure justice with fairness, these principles provide a great humanising factor intended to invest law with fairness to secure justice and to prevent miscarriage of justice. The principles are extended even to those who have to take an administrative decision and who are not necessarily discharging judicial or quasi-judicial functions. They are a kind of code of fair administrative procedure. In this context, procedure is not a matter of secondary importance as it is only by procedural fairness shown in the decision-making that a decision becomes acceptable. In its proper sense, thus, natural justice would mean the natural sense of what is right and wrong. 25. This aspect of procedural fairness, namely, right to a fair hearing, would mandate wha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stifies procedural fairness by following the aforesaid principles of natural justice as rooted in the rule of law leading to good governance. He supports Galligan in this respect and goes to the extent by saying that it is the same as ensuring dignity of individuals, in respect of whom or against whom the decision is taken, in the following words: The instrumental value of procedures should not be underestimated; the accurate application of authoritative standards is, as Galligan clearly explains, an important aspect of treating someone with respect. But procedures also have intrinsic value in acknowledging a person s right to understand his treatment, and thereby to determine his response as a conscientious citizen, willing to make reasonable sacrifices for the public good. If obedience to law ideally entails a recognition of its morally obligatory character, there must be suitable opportunities to test its moral credentials. Procedures may also be thought to have intrinsic value insofar as they constitute a fair balance between the demands of accuracy and other social needs: where the moral harm entailed by erroneous decisions is reasonably assessed and fairly distributed, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n action, service of notice and giving of hearing to the noticee is required. In Maharashtra State Financial Corpn. v. Suvarna Board Mills, this aspect was explained in the following manner: (SCC p. 568, para 3) 3. It has been contended before us by the learned counsel for the appellant that principles of natural justice were satisfied before taking action under Section 29, assuming that it was necessary to do so. Let it be seen whether it was so. It is well settled that natural justice cannot be placed in a straitjacket; its rules are not embodied and they do vary from case to case and from one fact-situation to another. All that has to be seen is that no adverse civil consequences are allowed to ensue before one is put on notice that the consequence would follow if he would not take care of the lapse, because of which the action as made known is contemplated. No particular form of notice is the demand of law. All will depend on facts and circumstances of the case. (Emphasis supplied). 11. As a cumulative effect of the aforesaid facts, reasons and judicial pronouncements, we hereby, quash and set aside the order at Annexure-10 dated 26th February, 2018, order a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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