1996 (4) TMI 472

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..... on the file of the Commercial Tax Officer, Mylapore, Assessment Circle, Madras 28. 2.. When a pre-assessment notice dated February 26, 1996 for the year 1990-91 was served on the petitioner with a direction that objections if any to be submitted on or before March 13, 1996, finding that the said objections are not forthcoming till 5.45 p.m. on March 13, 1996, the assessing Officer passed orders .....

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..... ry that the principles of natural justice, a cardinal part of which is "audi alteram partem" is the bed rock of quasi-judicial determination. Justice should not only be done but manifestly appear to be done. The citizen should have the satisfaction that he had been heard by an unbiased, impartial adjudicatory authority before he is visited with any liability. In a mechanical manner merely on the g .....

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..... 6.. In the instant case, since the petitioner has not been given reasonable time for filing his objection and as the request made by him for extension of time had been rejected without assigning reasons, the impugned order of assessment is set aside with liberty to pass fresh orders in accordance with law. It is needless to state that the petitioner should be heard before any orders of assessment .....

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