9911796707
TMI Blog2000 (7) TMI 923X X X X Extracts X X X X X X X X Extracts X X X X ..... o as, "the Act") for the year 1982-83. Later, basing on a fraud report submitted by the Inspector of Sales Tax, the Sales Tax Officer started proceeding under section 12(8) of the Act and by order dated December 9, 1983, enhanced the returned turnover by ten per cent which resulted in extra tax demand and imposition of penalty and extra tax demand under the Orissa Additional Sales Tax Act, 1975. Against the aforesaid order, the petitioner filed first appeals Nos. AA230 to 231(SAI) of 1983-84 before the Assistant Commissioner of Sales Tax, Sambalpur Range, Sambalpur, which were disposed of by Shri B.D. Pattanaik. By order dated May 14, 1984 he set aside the assessment and remanded the matter to the Sales Tax Officer for completion of fresh a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot only applies to judicial proceedings, but also to quasi judicial and administrative proceedings. "Nemo debet esse judex in propria sua causa", i.e., no one shall be a judge in his own cause is a principle now firmly established in law. Justice should not only be done but should manifestly be seen to be done. Justice can never be seen to be done if a man acts as a judge in his own cause or where he himself sits as an appellate authority to hear an appeal against his own order. The principle underlying this rule is that the hearing should be done by the concerned authority with an unbiased mind. The Supreme Court in State of West Bengal v. Shivananda Pathak AIR 1998 SC 2050 observed as follows: "Bias has many forms. It may be pecuniary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing the appellant s case. While considering the appellant s case the Tribunal exercised judicial powers and it was required to act judicially, as the jurisdiction of the Civil Court and High Court have been excluded and vested in the Administrative Tribunal. The Members of the Tribunal must follow rules of natural justice in administering justice like Judges, they should not sit in judgment on their own decisions. Shri Gian Chand was disqualified to hear the appellant s case. The order of the Tribunal is vitiated on this ground...." 4.. Now coming to the case at hand, it may be seen that Shri B.D. Pattanaik in the capacity of the Assistant Commissioner of Sales Tax had disposed of the first appeals relating to the petitioner twice. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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