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TMI Blog2008 (6) TMI 565X X X X Extracts X X X X X X X X Extracts X X X X ..... the decisions of the court aforesaid. Once this principle is found to be contravened, than it is not necessary to drive the party to pursue the alternate remedy, as the contravention of the law is patent and violation of the principles of natural justice is an established exception to the general principle that courts would not entertain writ petitions under article 226 of the Constitution of India in the face of effective and efficacious alternate remedies available. In such circumstances, it is constrained to quash exhibit P14. - W.P. (C). No. 13194 of 2008 - - - Dated:- 3-6-2008 - JOSEPH K.M. , J. K.M. JOSEPH J. The petitioner, in proceedings under article 226 of the Constitution of India, calls in question exhibit P14 ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y that a copy of the said document should be made available, so that as a part of the principles of natural justice, the petitioner is afforded an opportunity to disabuse the authority of the views he has formed on the strength of the said document. Principles of natural justice came to be contravened by the refusal of a copy of the report, he submits. Further, more importantly, he submits that when the petitioner submitted his objections to the pre-assessment notice and they were found unacceptable by the assessing authority, it is incumbent on the assessing authority to afford an opportunity of hearing to the petitioner. In this connection, he drew my attention to the decision of this court in Sri. C.K. Sunny v. Additional Sales Tax Offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld further show that the authority has considered the objections of the petitioner and proceeded to reject the same on merits. Once the latter course came to be adopted by the assessing authority, it is evident that the authority was adopting a course which involves rejection of the objections on merits which he could have done only after an opportunity of being heard was given to the petitioner, going by the decisions of the court aforesaid. Once this principle is found to be contravened, I feel that it is not necessary for me to drive the party to pursue the alternate remedy, as the contravention of the law is patent and violation of the principles of natural justice is an established exception to the general principle that courts would n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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