TMI Blog2019 (8) TMI 1483X X X X Extracts X X X X X X X X Extracts X X X X ..... o discharge the duties cast on them under the provisions of the Act as much as without affording reasonable opportunity of hearing to the petitioner, the order of reassessment has been passed which cannot be sustained in the eyes of law. Petition allowed. - Writ Petition No. 5256 of 2006 - - - Dated:- 8-8-2019 - Shri Sanjay Yadav And Shri Vivek Agarwal, JJ. Shri K.N. Gupta, learned Senior Counsel with Shri R.S. Dhakad, learned counsel for the petitioner. Shri Pratip Visoriya, learned Government Advocate, for respondent/State. ORDER Sanjay Yadav: This petition preferred under Article 226/227 of the Constitution of India is directed against the order dated 19.08.2004 and 24.01.2006 passed by the Assistant Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... additional tax and imposed the penalty thereon for the years under consideration. On revision under Section 62 of the Act being preferred by the assessee against the impugned order, the Revisional Authority by impugned order dated 24.01.2006 dismissed it. Aggrieved, the petitioner has preferred this petition. (4) Solitary issue raised on behalf of the petitioner is that the Assistant Commissioner (Assessing Officer) passed the order without affording an opportunity of hearing and without disclosing the material collected while forming an opinion for reopening the matter. It is urged that by cryptic order, the Assistant Commissioner, Commercial Tax, held the petitioner liable for the tax. It is further contended that the fact that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner. (6) The order passed by the Assistant Commissioner, as is evident therefrom, does not analyze any fact. It only states Mukkhyalay se prapt jankari anusar . The information said to have been received from the headquarters has not been shared with the petitioner as the order is silent to that effect. It is only when the petitioner prefers a revision, the Revisional Authority dwells upon the material collected by the team of commercial tax officers which was sent to the Madurai and the burden is shifted on the assessee that it did not discharge the same by producing certificate from the respective traders. (7) Sub-section (1) of Section 28 of the Act contemplates that where an assessment has been made under this Act or th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aler etc. [AIR 1977 SC 1627] ; wherein, it is held that tax authorities entrusted with the power to make assessment of tax discharge quasi-judicial function and they are bound to observe principles of natural justice in reaching their conclusions. It is observed that one of the rules which constitutes a part of the principles of natural justice is the rule of audi alterem partem which requires that no man should be condemned unheard. It is indeed a requirement of the duty to act fairly which lies on all quasi judicial authorities and this duty has been extended also to the authorities holding administrative enquiries involving civil consequences or affecting rights of parties. It was held: 5. .....The usual mode recognised by law for p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ught to be relied upon for showing that the return submitted by the assessee was incorrect and incomplete, the assessee was entitled to have Hazi Usmankutty and other wholesale dealers summoned as witnesses for cross-examination. It can hardly be disputed that cross-examination is one of the most efficacious methods of establishing truth and exposing falsehood. Here, it was not disputed on behalf of the Revenue that the assessee in both cases applied to the Sales Tax Officer for summoning Hazi Usmankutty and other wholesale dealers for cross-examination, but his application was turned down by the Sales Tax Officer. This act of the Sales Tax Officer in refusing to summon Hazi Usmankutty and other wholesale dealers for cross examination by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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