TMI Blog2023 (10) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... soever in determining the quantum of cess against the petitioner. In the Act and the provisions, although there is no specific provision for opportunity of hearing prior to passing of the assessment orders, it is fairly well settled that any order more so which is expropriatory in nature has to adhere to the principle of natural justice, even if not specifically provided as also explained by the Supreme Court in the case of M/S. DHARAMPAL SATYAPAL LTD. VERSUS DEPUTY COMMISSIONER OF CENTRAL EXCISE, GAUHATI OTHERS [ 2015 (5) TMI 500 - SUPREME COURT] . Thus on the face of the assessment orders, there is a violation of principle of natural justice. The submission of the counsel for the respondent that the appeal provided under Section 13 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner was submitting the returns with regard to the consumption of water, however, without following the mandatory provisions as required under Section 3, assessment orders came to be passed against the petitioner on 08.03.2013 04.03.2015 assessing the liability against the petitioner for the period 01.05.2010 to 31.03.2012 and 01.04.2012 to 31.08.2014, respectively. 4. It is argued by the counsel for the petitioner that the said assessment orders were passed in pursuance to provisions contained in the Cess Act, however, neither any opportunity of hearing was granted before passing the assessment order nor any basis for determining the liability was indicated in the assessment orders, which is on record as Annexure No. 2 to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the petitioner that no opportunity of hearing was granted at the time of the assessment order merits rejection on that count also as the petitioner was admittedly heard at the appellate stage. 6. In response to the preliminary objection raised by the counsel for the respondent with regard to the availability of alternative remedy, the counsel for the petitioner argues that it is fairly well settled that where the orders impugned are in violation of principle of natural justice or without jurisdiction, the availability of the alternative remedy is not an absolute bar. She places reliance on the judgment of the Supreme Court in the case of Whirlpool Corporation v. Registrar of Trademarks, Mumbai and Ors. - (1998) 8 SCC 1. She t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-section (1) shall be payable by (a) every person carrying on any 3 [industry]; and (b) every local authority, and shall be calculated on the basis of the water consumed by such person or local authority, as the case may be, for any of the purposes specified in column (1) of Schedule II, at such rate, not exceeding the rate specified in the corresponding entry in column (2) thereof, as the Central Government may, by notification in the Official Gazette, from time to time, specify. [(2A) Where any person carrying on any 3 [industry] or any local authority consuming water for domestic purpose liable to pay cess fails to comply with any of the provisions of section 25 of the Water (Prevention and Control of Pollution) A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Government shall, after notice to such person or local authority, as the case may be, cause such meter to be affixed and the cost of such meter together with the cost for affixing the meter may be recovered from such person or local authority by the Central Government in the same manner as an arrear of land revenue. 5. Furnishing of returns. 4 [(1)] Every person carrying on any 1 [industry] and every local authority, liable to pay the cess under section 3, shall furnish such returns, in such form, at such intervals and containing such particulars to such officer or authority, as may be prescribed. 5 [(2) If a person carrying on any 1 [industry] or a local authority, liable to pay the cess under section 3, fails to furnish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Gazette, collect the cess from the person or local authority liable to pay the same and pay the amount so collected to the Central Government in such manner and within such time as may be prescribed. 8. In the present case, specific assertion of the counsel for the petitioner is that no opportunity of hearing was granted and was not even dealt with by the appellate Court while recording the reasoning while dismissing the appeal preferred by the petitioner. The assessment orders also do not indicate any opportunity of hearing being granted to the petitioner. The assessment orders are also bad in law as the same does not record any reason whatsoever in determining the quantum of cess against the petitioner. In the Act and the provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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