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TMI Blog2003 (2) TMI 465X X X X Extracts X X X X X X X X Extracts X X X X ..... ale industries are eligible for certain concessions. This notification was later modified as per S.R.O. No. 170 of 1995. Clause 6A was added to the notification. We extract below the said clause 6A. "6A. In the case of large scale industrial units started production after 23rd September, 1991 and which purchase coconut or copra for producing coconut oil and coconut oil cake within the State, there shall be a reduction in respect of the tax payable by such units under the Kerala General Sales Tax Act, 1963 on the turnover of coconut or copra purchased and used for production of coconut oil and coconut oil cake from 3 per cent to 1 per cent for a period of seven years from the date of commencement of commercial production subject to the con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the appellant. The representative took part in the hearing without demur. Two statements/argument notes explaining the contentions of the appellant were filed before the Officer who conducted the hearing. 6.. The officer who conducted the hearing along with his notes submitted the draft order for consideration of the Commissioner of Commercial Taxes. The Commissioner of Commercial Taxes approved the draft order and proceeded to pass the impugned order under section 59A of the Kerala General Sales Tax Act, 1963. It was held that the benefit of clause 6A extracted above is not available for the appellant in respect of such quantities of oil which are transferred to the branch of the appellant outside the State and used up for manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of India v. Andrew (1996) 1 KLT 133. A valid institutional decision after institutional hearing may not be impossible under the Indian law also. In that view of the matter it may be possible in an appropriate case for a body like the Government, board, department or a specified head of the department to render an institutional decision after institutional hearing (and not personal hearing) without offending the rule of audi alteram partem. But the nature and quality of the hearing contemplated and the nature and texture of the decision to be rendered must be carefully and alertly considered to answer the question whether in the given case the hearing/decision contemplated is an institutional one where the golden rule that the one who hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ambit of section 59A(1). The nature of disputes clearly have the colour of the lis between an individual and the authorities. It is not only general questions relating to interpretation of the statutory provisions, rules and notifications that are likely to arise for consideration in proceedings under section 59A. The indications certainly suggest that the decisions contemplated under section 59A are not merely institutional ones. In addition to cold interpretations of the statutory provisions, rules and notifications, live questions of sifting, weighing and appreciation of evidence tendered will have to be resolved. Ascertainment of facts as also interpretation of statutes, rules and notifications and application of such interpret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is also of crucial significance that the hearing is to be held and the decision is to be rendered not by a body like the Government or the Board of Revenue. The decision is to be rendered by the Commissioner of Commercial Taxes, a specified named official/ authority. This again, according to us, does point to the fact that the hearing and the decision contemplated under section 59A are not institutional but personal. It is also of crucial significance that there are no statutory rules or rules of procedure which entitle or enable the Commissioner of Commercial Taxes to permit a subordinate officer of his to conduct the hearing. 13.. The argument that the Commissioner of Commercial Taxes is not a court and that he has other functions-a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... following the procedure prescribed under section 59A(2) scrupulously. The mere fact that the appellant has been given an opportunity to be heard at the appellate stage cannot according to us cure the material defect in the impugned order passed by the Commissioner of Commercial Taxes under section 59A. The question raised deserved to be decided by the Commissioner afresh with the advantage of his hearing the appellant personally as contemplated under section 59A. 17.. Nor are we prepared to accept the contention of the State that the alleged infraction can be ignored for the reason that the decision does not suffer from any vice and the decision could not have been otherwise. The contention that the decision could not have been rendered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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