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TMI Blog2008 (7) TMI 895X X X X Extracts X X X X X X X X Extracts X X X X ..... d. There is a letter dated August 21, 2000 on the record as annexure 6 to show that production had been stopped meaning thereby that there is nothing on record to show that on the date when the application was considered the unit of the petitioner was having commercial production. In such fact situation, no relief can be granted to the petitioner. W.P. dismissed. - - - - - Dated:- 28-7-2008 - CHAUHAN B.S. DR. C.J. AND MAHAPATRA B.N. , JJ. Dr. B.S. CHAUHAN C.J. This petition has been filed challenging the order of the General Manager, District Industries Centre, Ganjam, dated September 20, 2000 with regard to non-grant of sales tax concession as per Finance Department Notification Nos. SRO 140 and 141 dated February 17, 2000. The pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the order or borne-out from the record. The court further observed that . . . Reasons are the links between the material, the foundation for their erection and the actual conclusions. They would also demonstrate how the mind of the maker was activated and actuated and their rational nexus and synthesis with the facts considered and the conclusions reached, lest it would be arbitrary, unfair and unjust, violating article 14 or unfair procedure offending article 21. . . Similar view has been taken by the Supreme Court in Institute of Chartered Accountants of India v. L.K. Ratna [1987] 164 ITR 1 (SC); [1987] 61 Comp Cas 266 (SC); [1986] 4 SCC 537, Board of Trustees of the Port of Bombay v. Dilipkumar Raghavendranath Nadkarni AIR 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt or irrational factors into consideration or appears arbitrary in its decision. Duty to act fairly is part of fair procedure envisaged under articles 14 and 21. Every activity of the public authority or those under public duty must be received and guided by the public interest. Same view has been reiterated by the Supreme Court in Mahesh Chandra v. Regional Manager, U.P. Financial Corporation [1993] 78 Comp Cas 1 (SC); [1993] AIR 1993 SC 935 and Union of India v. M.L. Capoor AIR 1974 SC 87. In State of West Bengal v. Atul Krishna Shaw [1991] Suppl 1 SCC 414, the Supreme Court observed that giving of reasons is an essential element of administration of justice. A right to reason is, therefore, an indispensable part of sound system of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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