TMI Blog2022 (5) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... n should be a judge in his own cause. The only exception is the doctrine of necessity which does not exist in the present case. The question framed is answered in favour of the Assessee-Dealer (Petitioner) in the affirmative by holding that the proceedings in the second appeal stood vitiated on account of the Accounts Member-I, who had earlier passed an order in the same case at the interlocutory stage being a member of the Tribunal - The revision petition is disposed of. - STREV No. 207 of 2008 - - - Dated:- 2-5-2022 - (DR. S. MURALIDHAR) CHIEF JUSTICE (R.K. PATTANAIK) JUDGE Petitioner : Mr. Sidhartha Ray, Advocate Opposite Party : Mr. S.S. Padhy, Addl. Standing Counsel ORDER Dr. S. Muralidhar, CJ. 1. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufactured. The STO accordingly, concluded that there was an under-assessment of tax on the sale of refined oil. Pursuant thereto, the assessment of the dealer was reopened. 4. Aggrieved by the order of reassessment, the Petitioner (dealer) filed an appeal before the ACST, who confirmed the re-assessment order. The further second appeal to the Tribunal was also dismissed. 5. During pendency of the second appeal, the dealer had filed an application for staying the realization of the demanded amount. Sri B.D. Pattnaik, the then Addl. Commissioner of Sales Tax, Odisha while disposing of the said petition stayed the realization of the demanded dues till final disposal of the second appeal. When the Tribunal finally disposed of the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10..... Nemo judex in causa sua, that is, no man shall be a judge in his own cause, is a principle firmly established in law. Justice should not only be done but should manifestly be seen to be done. It is on this principle that the proceedings in courts of law are open to the public except in those cases where for special reason the law requires or authorizes a hearing in camera. Justice can never be seen to be done if a man acts as a judge in his own cause or is himself interested in its outcome. This principle applies not only to judicial proceedings but also to quasi-judicial and administrative proceedings. The position in law has been succinctly stated in Halsbury's Laws of England, Fourth Edition, Volume I, Para 68, as follows: ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
