9911796707
TMI Blog2021 (3) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... NVAT Act. Following the inspection of the petitioner's business premises, the assessments of the petitioner for the aforesaid years were sought to be reopened. The petitioner was given pre-revision notice and also personal hearing notice. The petitioner filed his detailed objection. Rejecting the stand taken by the petitioner, the impugned orders came to be passed confirming the proposals set out in the pre revision notices. They are under challenge in these writ petitions. 3.The respondents have filed a detailed counter affidavit and the learned Government Advocate reiterated all the contentions set out therein. The learned Government Advocate wants this Court to sustain the orders impugned in these writ petitions. 4.Without going in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an order passed by it while exercising quasi-judicial functions, would no doubt facilitate the exercise of its jurisdiction by the appellate or supervisory authority. But the other considerations, referred to above, which have also weighed with this Court in holding that an administrative authority must record reasons for its decision, are of no less significance. These considerations show that the recording of reasons by an administrative authority serves a salutary purpose, namely, it excludes chances of arbitrariness and ensures a degree of fairness in the process of decision-making. The said purpose would apply equally to all decisions and its application cannot be confined to decisions which are subject to appeal, revision or judicial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regarded as one of the principles of natural justice which govern exercise of power by administrative authorities. The rules of natural justice are not embodied rules. The extent of their application depends upon the particular statutory framework whereunder jurisdiction has been conferred on the administrative authority. With regard to the exercise of a particular power by an administrative authority including exercise of judicial or quasi-judicial functions the legislature, while conferring the said power, may feel that it would not be in the larger public interest that the reasons for the order passed by the administrative authority be recorded in the order and be communicated to the aggrieved party and it may dispense with such a requi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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