TMI Blog1968 (5) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... was presented by the petitioner M/s. Indian Pan Works through Shri S.P. Saini, their counsel, in the office of the Chief Commissioner under section 21(1) of the Bengal Finance (Sales Tax) Act, 1941, praying for reference to the High Court three questions of law formulated therein. This application did not bear any court-fee stamp, but this deficiency notwithstanding, it was actually entertained by the office of the Chief Commissioner. Along with the application, was attached a challan showing deposit of Rs. 100. It appears that without giving any notice to the petitioner, Shri Bhagwan Sahay, the then Chief Commissioner, recorded on 2nd August, 1962, the following order underneath the typed office note stating the facts of the case: "No qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tition was complete in all respects, including affixation of proper court-fee stamp and production of certified copy of the requisite order. In case it did not bear the court-fee and was not accompanied with a certified copy of the order, assuming such a copy and court-fee were necessary, it should have been declined to be entertained or received, and in the event of its having been entertained by oversight, returned to the applicant to be refiled after complying with the requirements of law. To entertain such an application without noticing and disclosing to the petitioner, the defects therein and to keep it on the record, discloses lack of due sense of responsibility on the part of the officer concerned. We are assuming that he was aware ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of fairness between man and man and particularly between individual and the Government. As this rule embraces the whole notion of fair procedure, it is not confined only to the Courts strictly so-called, but takes within its sweep all quasijudicial functions and to an extent even administrative acts, for, to give every citizen a fair hearing is just as much a canon of good administration as a good legal procedure. Nothing is, in our view, more likely to conduce to just and right decision than the habit of first giving a hearing to any affected party and this element of fair procedure, it may be remembered, has its due place even in administrative justice. In the case in hand, no justification has been offered on behalf of the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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