9911796707
TMI Blog1971 (8) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... r hour of day as the outer limit for making submission by the assessee - Judge(s) : RAMAPRASADA RAO. ORDER The petitioner is a contractor in the Forest Department, Tiruchirapalli. His usual course of business is to purchase Casuarina poles from forest coupe, and it is claimed that he sells such poles collected from the coupe as timber without further processing them into Casuarina bits. Timber a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs. 96,375 for the year 1961-62, which turn over was so estimated by the revenue. The petitioner was called upon to submit his objections before 25th March, 1967. The case of the petitioner is that he sought for an adjournment through his son on 25th March, l967, and not having particularly heard from the respondent about his request for an adjournment, he filed his objections on 28th March, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the course of that day but beyond the specified limited hour. In this view of the matter, it, is stated that there has been no failure of the principles of natural justice. I am not inclined to go into the merits, as I am fairly satisfied that the petitioner did not have an effective opportunity to state his objections and sustain his case that the goods in question cannot once over be subject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... due to official pressure or otherwise. If an opportunity is given to a party to explain itself or submit its objections, such an opportunity must be realistic and not notional. If any time, such as the one given in this case, is given, the normal presumption is that the person who is to state his objections can file the same before the expiry of the working hours of that date. Such outer limit may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the rule nisi is made absolute and the writ petition is allowed. The subject-matter is remitted to the file of the respondent for him to proceed with the enquiry into the notice after taking into consideration the objections filed already by the petitioner and such other representations as may be made at the hearing excepting the plea of limitation as to the making of the order of assessment itse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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