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TMI Blog2007 (8) TMI 697X X X X Extracts X X X X X X X X Extracts X X X X ..... . - Writ Petition No. 17019 of 2007 - - - Dated:- 10-8-2007 - SINGHVI G.S. C.J. AND NAGARJUNA REDDY C.V. , JJ. ORDER :- The order of the court was made by G.S. SINGHVI C.J. This petition is essentially directed against order dated November 3, 2006 passed by the Appellate Deputy Commissioner (CT), Secunderabad Division, Hyderabad (respondent No. 3) and consequential demand notice dated July 25, 2007 issued by the Commercial Tax Officer, Basheerbagh Circle, Hyderabad (respondent No. 4) under the Andhra Pradesh Value Added Tax Act, 2005 for payment of tax amounting to Rs. 11,79,078 for the assessment year 2002-03. The petitioner is a registered dealer. For the assessment year 2002-2003, respondent No. 4 vide his order dated March 29, 2006 assessed the petitioner and created tax liability of Rs. 26,70,983 and Rs. 3,01,699 under the Andhra Pradesh General Sales Tax Act, 1957 and the Central Sales Tax Act, 1956, respectively. The petitioner challenged the assessment by filing an appeal along with an application for stay. Respondent No. 3 dismissed the prayer for stay by recording the following order: M/s. Xerox India Limited, Somajiguda, Hyderabad, the appellant h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 04] 5 SCC 568, State of Rajasthan v. Sohan Lal [2004] 5 SCC 573, Cyril Lasrado v. Juliana Maria Lasrado [2004] 7 SCC 431, Mangalore Ganesh Beedi Works v. Commissioner of Income-tax [2005] 273 ITR 56 (SC); [2005] 2 SCC 329 and Manorama Sachan v. Lucknow Development Authority [2005] 9 SCC 425. In S.N. Mukherjee v. Union of India AIR 1990 SC 1984, the Constitution Bench of the Supreme Court noticed the legal position obtaining in Australia, England, United States of America, referred to a large number of judicial precedents on the subject, and laid down the following proposition: ...Keeping in view the expanding horizon of the principles of natural justice, we are of the opinion, that the requirement to record reason can be regarded as one of the principles of natural justice which govern exercise of power by administrative authorities. The rules of natural justice are not embodied rules. The extent of their application depends upon the particular statutory framework whereunder jurisdiction has been conferred on the administrative authority. With regard to the exercise of a particular power by an administrative authority including exercise of judicial or quasi-judicial functions t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s one of the fundamentals of sound administration justice-delivery system, to make known that there had been proper and due application of mind to the issue before the Court and also as an essential requisite of principles of natural justice....The giving of reasons for a decision is an essential attribute of judicial and judicious disposal of a matter before courts, and which is the only indication to know about the manner and quality of exercise undertaken, as also the fact that the court concerned had really applied its mind. All the more so, when refusal of leave to appeal has the effect of foreclosing once and for all a scope for scrutiny of the judgment of the trial court even at the instance and hands of the first appellate court... In Cyril Lasrado v. Juliana Maria Lasrado [2004] 7 SCC 431, the Supreme Court considered the same question and held as under: ...Reasons substitute subjectivity by objectivity. The emphasis on recording reasons is that if the decision reveals the 'inscrutable face of the sphinx', it can, by its silence, render it virtually impossible for the courts to perform their appellate function or exercise the power of judicial review in adj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) The investigation is subject to certain procedural attributes contemplating an opportunity of presenting its case to a party, ascertainment of facts by means of material if a dispute be on question of fact, and if the dispute be on question of law, on the presentation, of legal argument, and a decision resulting in the disposal of the matter on findings based upon those questions of law and fact. ... Another reason of equal cogency which weighs with us in spelling out the necessity for giving reasons is based on the power of judicial review which is possessed by the High Court under article 226 and the Supreme Court under article 32. The High Court under article 226 and the Supreme Court under article 32 have the power to quash by certiorari a quasi-judicial order made by an administrative officer and this power of review exercisable by issue of certiorari can be effectively exercised only if the order is a speaking order and reasons are given in support of it. If no reasons are given, it would not be possible for the High Court or the Supreme Court exercising its power of judicial review to examine whether the administrative officer has made any error of law in making ..... X X X X Extracts X X X X X X X X Extracts X X X X
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