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TMI Blog2016 (3) TMI 983X X X X Extracts X X X X X X X X Extracts X X X X ..... Bansal, Addl.A.G.Punjab. Raj Rahul Garg,J. 1. Challenge in this petition is to the order dated 26.5.2015, Annexure P.1 passed ex parte by the Excise and Taxation-cum- Designated Officer for the assessment year 2010-11 as the petitioner was unable to represent its case on medical ground on the date of passing the assessment order. 2. A few facts relevant for the decision of the controversy involved as narrated in the petition may be noticed. The petitioner firm is a registered dealer under the provisions of the Punjab Value Added Tax Act, 20905 (in short, the PVAT Act ). It is engaged in the business of trading of iron and steel hardware goods at Village Sohana, District Mohali. In the year 2005, the State of Punjab had enacted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, as sufficient opportunity of hearing was not given to the petitioner to represent its case, the impugned order is violative of the principles of natural justice. On the other hand, learned State counsel did not dispute the ex parte order dated 26.5.2015. He, however, submitted that the petitioner has an efficacious remedy of appeal against the impugned order. 6. After hearing learned counsel for the parties, perusing the impugned order and overall facts and circumstances of the case, we find that the petitioner was unable to appear before the respondent authorities on the date of the passing of the assessment order on medical ground. Therefore, sufficient opportunity to represent its case was not afforded to the petitioner before pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recognized by all civilized States is of supreme importance when a quasijudicial body embarks on determining disputes between the parties, or any administrative action involving civil consequences is in issue. These principles are well settled. The first and foremost principle is what is commonly known as audi alteram partem rule. It says that no one should be condemned unheard. Notice is the first limb of this principle. It must be precise and unambiguous. It should appraise the party determinatively the case he has to meet. Time given for the purpose should be adequate so as to enable him to make his representation. In the absence of a notice of the kind and such reasonable opportunity, the order passed becomes wholly vitiated. Thus, it i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Larsen and Toubro Limited v. The State of Haryana and others , 2012(2) 166 PLR 345, considering the question of entertaining writ petition where alternate statutory remedy was available, had in para 6 observed thus :- 6.The following are the broad principles when a writ petition can be entertained without insisting for adopting statutory remedies:- i) where the writ petition seeks enforcement of any of the fundamental rights; ii) where there is failure of principles of natural justice; or iii) where the orders or proceedings are wholly without jurisdiction or the vires of an Act is challenged.... 8. No other point was raised. 9. In view of the above, the impugned order dated 26.5.2015, Annexure P.1 passed in violati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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