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TMI Blog1963 (7) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner that no tax was due was fantastic. The application on merits was also disposed of without giving the petitioner an opportunity of being heard or showing cause that he was prevented by sufficient cause from appearing on the date fixed. An ex parte assessment order was passed on the 27th November, 1962, and the petitioner was assessed to a tax of Rs. 4,500 for the assessment year 1960-61. The petitioner had not filed any return or admitted any tax liability, as according to him, he was neither a dealer nor had any turnover on which tax could be imposed under the U.P. Sales Tax Act. The petitioner filed an application under section 30 of the Act, on the 10th of January, 1963, for setting aside the assessment order and for reopenin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petition or to deal with it but is rather a rule which courts have laid down for the exercise of their discretion. The wide proposition that the existence of an alternative remedy is a bar to the entertainment of the petition under Article 226 of the Constitution unless (1) there was a complete lack of jurisdiction in the officer or the authority to take the action impugned or (2) where the order prejudicial to the writ petitioner has been passed in violation of the principles of natural justice and could therefore be treated as void and non est and that in all other cases Courts should not entertain petition under Article 226 or in any event not grant any relief to such petitioners cannot be accepted. The two exceptions to the normal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing. The proceedings before the Sales Tax Officer, like the Income-tax Officer, are of a quasi-judicial nature and that such proceedings must be conducted according to the rules of natural justice, equity and good conscience is what has been laid down by almost all the High Courts. See In re Ganga Ram Balmokand [1937] 5 I.T.R. 464., Dinshaw Darabshaw Shroff [1943] 11 I.T.R. 172., Seth Gurmukh Singh [1944] 12 I.T.R. 393. and Dalchand and Sons [1944] 12 I.T.R. 458.. The Supreme Court in Dhakeshwari Cotton Mills Ltd. v. Commissioner of Income-tax [1954] 26 I.T.R. 775., also observed that the Income-tax Officer though he may not be a Court and it may be open to him to consider evidence and draw inferences which cannot be justified by or admis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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