9911796707
TMI Blog1996 (9) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... d copy of the report and statement of the petitioner's representative recorded on December 21, 1995. The assessing officer refused to grant the certified copy of the IST's report, but granted certified copy of the statement recorded from the petitioner's representative on December 21, 1995. Refusal to grant the certified copy of the report was made with reference to rule 87 of the Orissa Sales Tax Rules, 1947 (in short, "the Rules"). 3.. Mr. M.L. Agrawal, learned counsel for the petitioner submitted that the proceedings having been initiated against it on the basis of the report, it was entitled to certified copy thereof as the same was likely to be utilised. It is further submitted that the report is a public document and therefore, certified copy ought to have been granted. 4.. Mr. S.C. Lal, learned counsel for the Revenue on the other hand submitted that the petitioner is not entitled to the certified copy of the report which is confidential in nature. However, he is entitled to the substance of materials on which action is proposed to be taken or has been taken against it. Certified copy can be granted in respect of the orders in terms of rule 87. 5.. In order to apprecia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss-examine such persons, the Revenue has to produce them. 7.. Report of an Inspector essentially consists of materials on the basis of which inference is drawn about the business activities of a dealer. Mostly they relate to suppressed or under-assessed transactions. It is founded on the basis of materials collected by the Inspector. What is utilised in an assessment proceeding against the dealer is not the report per se but the materials forming the foundation for the report. What the dealer is entitled to know are those materials which are sought to be utilised against him in the assessment proceeding, and nothing beyond it. The inferences of the Inspector are not determinative. Action is taken by the assessing officer on the basis of those inferences to proceed against the dealer, if he is prima facie satisfied about correctness of the inferences. 8.. According to the petitioner, the notice dated January 15, 1996 under section 9-B(3) of the Act indicated, inter alia, as follows: "That the undersigned has possessed an information in shape of a report bearing No. 241/95-96 dated January 8, 1996 submitted by the Inspector of Sales Tax, Intelligence Wing of C.T. Department, Rour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubscribed by such officer with his name and his official title, and shall be sealed, whenever such officer is authorized by law to make use of a seal, and such copies so certified shall be called certified copies. Explanation.-Any officer who, by the ordinary course of official duty, is authorised to deliver such copies, shall be deemed to have the custody of such documents within the meaning of this section." 11.. The documents are of two types, i.e., public and private. Section 74 of the Evidence Act provides definition to the term "public document" and section 75 declares all documents other than those particularly specified to be private documents. Every person has a right to inspect public document, subject to certain exceptions provided that he shows that he is interested in them. When the right to inspect and to take copy is expressly conferred by a statute, limit of the right depends on the true construction of the statute. When the right to inspect and take copy is not expressly conferred, the extent of such right depends on the interest which the applicant has in what he wants to copy and on what is reasonably necessary for the protection of such interest. A public ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivities of an assessee. His views are essentially relatable to materials providing foundation for the view. The assessing officer is not bound to accept the view of the Inspector. On consideration of the materials on which the view of the Inspector is founded, the assessing officer is to arrive at an independent view. If he proposes to utilise the materials collected by the Inspector, he is bound to give an opportunity to the assessee to inspect them and to grant copies if applied for. It is in line with the principles of natural justice. 13.. The maxim "audi alteram partem" (hear the other side) mandates it. A new rule closely and intrinsically linked with the aforesaid maxim is being accepted as fundamental. It is "qui aliquid statuerit parte inaudita altera, acquum licet dixerit, haud acquum facerit" (he who determines any matter without hearing both sides, though he may have said what is right, will not have done what is right). Logically, justice should not only be done, but should appear to have been done. 14.. It is a basic requirement of principles of natural justice that before an order adverse to a person is passed, he should be granted an opportunity of hearing. Two ..... X X X X Extracts X X X X X X X X Extracts X X X X
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