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TMI Blog2008 (4) TMI 678X X X X Extracts X X X X X X X X Extracts X X X X ..... ted:- 4-4-2008 - MAIBAM B.K. SINGH , J. MAIBAM B.K. SINGH J. This is to dispose Civil Rule No. 332 of 1998, Civil Rule No. 333 of 1998 and Civil Rule No. 334 of 1998 wherein common and related questions of facts and laws are involved. I have heard Mr. S.C. Saha, learned counsel appearing on behalf of the petitioner in the three cases and Mr. A. Ghosh, learned counsel appearing on behalf of the State-respondents. There is no dispute in respect of the following facts: The petitioner is a registered dealer under the Tripura Sales Tax Act, 1976 (hereinafter referred to as, the Act ) as a manufacturer and seller of bricks, brick bats, etc. The Superintendent of Taxes, Charge-I, Agartala made a consolidated order of assessment e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ernment of Tripura, dismissed the said revision petitions on March 11, 1998 for default. Apparently, being aggrieved by the said dismissal order, the petitioner filed three petitions in respect of the relevant three assessment orders separately praying for restoration of the said revision petitions. However, by a common order dated May 22, 1998, the Commissioner of Taxes, in effect, dismissed the said three revision petitions observing at para 4 of the order that though the petitioner himself was responsible to maintain the books of account and produce the same before the authority as and when required to do so, by taking the pleas of illness and death of the Accountant, he was trying to delay the matter and as such there was no sufficie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing authority (respondent No. 3) ignored the said application at the time of passing the impugned assessment order dated September 7, 1996 by not stating anything about it. The assessing authority observed in the impugned assessment order to the effect that since the dealer had not appeared before him with relevant records and books of account inspite of adequate time having been given, the assessment was required to be made as per provision of section 9(4) of the Act. On the basis of the above observation, one cannot reasonably conclude that the assessing authority considered the said prayer made by the petitioner for adjournment. It is thus ascertained that the impugned assessment order dated September 7, 1996 was passed without considera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f evidence of pleadings and is entitled to act on material which may not be accepted as evidence in a court of law, does not absolve him from the obligation to comply with the fundamental rules of justice which have come to be known in the jurisprudence of administrative law. One of the rules which constitutes a part of the principles of natural justice is the rule of audi alteram partem which requires that no man should be condemned unheard. It requires an opportunity to be heard to be given to a person likely to be affected by a decision. But this rule is also not an inflexible rule having a fixed connotation. It has a variable content depending on the nature of the inquiry. The procedure required to be adopted in giving an opportunity to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l of reasonable opportunity of hearing to the assessee and vitiate the assessment. There is also no reliable material to show that the assessing authority gave any opportunity of being heard to the petitioner with reference to his application under section 10 of the Act for cancellation of the impugned summary assessment made under section 9(4) of the Act. It was not proper and just to reject the said application without giving any opportunity of being heard to the petitioner. In respect of the revision petitions filed by the petitioner, though the counter-affidavit filed on behalf of the respondents-State to the effect that the Commissioner of Taxes communicated to the petitioner, vide letter No. 2542-43 dated March 6, 1998 about the f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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