9911796707
TMI Blog2009 (9) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... nvestigation. These were challenged by the petitioner in an application before this Tribunal which was registered as RN-253 of 2008. In course of hearing of that application, the learned State Representative Mr. A.K. Nath represented that the assessment authority intended to take up the assessment proceeding on receipt of the investigation report from the Bureau of Investigation and on receipt of the investigation report that would be relied on in the assessment proceeding. Under order dated August 8, 2008 in the said case RN-253 of 2008, this Tribunal directed stay of the assessment proceeding till submission of the report by Bureau of Investigation with direction that the Revenue would decide which of the assessment authorities, namely, B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... some documents were relied on without giving the petitioner opportunity to controvert the same. The purchase tax was levied though was not payable as per the law prevailed at the relevant time of purchase. He challenged the legality of the assessment order passed by the Sales Tax Officer, Jorabagan charge in the Case No. 50/B/2008 in respect of four quarter ending March 31, 2006 under order dated November 18, 2008 on the ground of denial of opportunity of being heard and prayed for setting aside the said assessment order dated November 18, 2008, direction for supply of the copy of the investigation report and copy of the complete assessment order. Respondent No. 1, Sales Tax Officer, Jorabagan charge, contested the application by filing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Law by Lord Denning and The Administrative Law, 9th edition, 2004 by H.W.R. Wade and C.F. Forsy as well as citing the judgment of the honourable Supreme Court of India in Dhakeswari Cotton Mills v. Commissioner of Income-tax reported in [1954] 26 ITR 775 ; AIR 1955 SC 65 contended that the absence of communication amounted denial of the legal right of the petitioner to be heard which is recognized by the principle of natural justice. Lord Denning observed that a proper hearing must always include a fare opportunity to those who are parties in the controversy for correcting or contradicting anything prejudicial to the view. In the aforesaid Supreme Court case the Income-tax Tribunal violated certain fundamental rules of justice firstly b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rebut the evidence on which the assessing authority concluded that the registration of the dealer from whom he had purchased the goods was cancelled. So it should be held that the assessing authority violated fundamental rules of justice with the omission to communicate the contents of the investigation report of the Bureau of Investigation and documents as well as evidence of cancellation of registration certificates which were considered by the assessing authority while making the impugned assessment. The impugned assessment order is therefore liable to be set aside giving liberty to the assessing authority to make the fresh assessment giving the dealer opportunity of being heard. Denial of opportunity to rebut the evidence in course of a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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