9911796707
TMI Blog1999 (4) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Revenue. We find that the matter was posted to November 7, 1998 for hearing before the ACST Appeal was dismissed and assessment was enhanced by order dated November 30, 1998. Records reveal that no opportunity was granted to the petitioner in the matter of enhancement. 3.. Learned counsel for the Revenue who produced records pursuant to our direction stated that the basis for enhancement was known to the petitioner and therefore, question of giving a separate notice did not arise. It is also stated that there is an alternative remedy by way of appeal before the Orissa Sales Tax Tribunal (in short, Tribunal ) and the writ application is not maintainable. 4.. It is necessary to take note of a few provisions of the Act and Orissa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after such further enquiry as may be directed. Therefore, the appellate authority has power to enhance the assessment or penalty or interest, if any, while disposing of any appeal under sub-section (1). Rule 50 of the Rules deals with hearing of appeal. Sub-rule (3) of rule 50 is relevant for the purpose of adjudicating the dispute at hand, which reads as follows: 50. Hearing of appeal.-(1).............. (2).............. (3) The appellate authority shall not enhance an assessment or a penalty unless the appellant has had a reasonable opportunity of showing cause against such enhancement. 6.. A bare reading of sub-rule (3) makes it clear that there is a statutory mandate for grant of reasonable opportunity of showing cause agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st exhaust statutory remedies before seeking issuance of a writ. One of such exceptions is where there has been violation of principles of natural justice. It would all depend upon circumstances of the case where court would entertain a writ application, notwithstanding availability of an alternative remedy. In view of the undisputed factual position that petitioner was not granted an opportunity before extra demand was raised, we entertain the writ application for adjudication. 8.. Even if it is accepted as urged by learned counsel for Revenue that no specific provision is prescribed in the concerned statute to afford an opportunity before enhancement of security, yet the principles of natural justice mandate it. The principles of natu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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