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TMI Blog2013 (4) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... oner. Ms. Mini Ravindran, learned Deputy Government Advocate for the respondents. ORDER 1. By filing this petition under Article 226/227 of the Constitution of India, the petitioner has challenged the imposition of Entry Tax on purchase of plant and machinery acquired for execution of work contract during the period 01.04.1987 to 31.03.1988 vide order dated 31.10.1998 passed by the third respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e revisional authority has not passed speaking order. The grounds raised by the petitioner through its written submissions (Annexure P/5) have not at all been dealt with. In the absence of reasons in the revisional order, the same cannot be sustained. 4. It has now been well settled that failure to give reasons amounts to denial of justice. Reasons are live links between the minds of the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner Commercial Tax Department v Shukla and Brothers (2010) 4 SCC 785, the Supreme Court reiterating its earlier view and has stated that recording of reasons is an essential feature of dispensation of justice. A litigant, who approaches the Court with any grievance, in accordance with law, is entitled to know the reasons for grant or rejection of his prayer. Reasons are soul of orders. Non-rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Having regard to the aforesaid settled legal position, we have no option, but to set aside the order dated 30.05.2000 (Annexure P/1) passed by the second respondent and remit the matter to the second respondent i.e. reivisional authority to pass a fresh reasoned order, after giving an opportunity of hearing to the petitioner. 6. With the aforesaid directions, the petition stands disposed of. N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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