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TMI Blog2019 (5) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... and Mineral water and Insulated wares. He applied for an application for exemption under Section 4-A of the U.P. Trade Tax Act, 1948. The applicant preferred an application on 25.06.1999, for grant of Eligibility Certificate in view of the circular dated 14.12.1998, which provided for single window system and the matter regarding the exemption shall be decided within a period of 60 days, failing which it shall be deemed that the Eligibility Certificate has been granted. The competent authority rejected the application for grant of Eligibility Certificate by means of order dated 30.04.2000, on the ground that;- (A) Bill supplied by the applicant for fabrication of moulds were not genuine and as such they can not be relied upon. (B) The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot given any finding on any questions either of fact or law raised by the revisionist and concluded that the revisionist has not discharged his duty and submitted the relevant documents and therefore, the appeal has been rejected. In the case of Uma Charan Singh v State of U.P. Thru Secy. & ors., 2017(4)ADJ498, the Hon'ble Allahabad High Court said : "8. An order without valid reasons cannot be sustained. To give reasons is the rule of natural justice. Highlighting this rule, Hon'ble Supreme Court held in the case of The Secretary & Curator, Victoria Memorial v. Howrah Ganatantrik Nagrik Samity and ors., JT 2010(2)SC 566 para 31 to 33 as under : "31. It is a settled legal proposition that not only administrative but also judici ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State of Uttar Pradesh & Ors. (2008) 3 SCC 172; Steel Authority of India Ltd. Vs. Sales Tax Officer, Rourkela I Circle & Ors. (2008) 9 SCC 407; State of Uttaranchal & Anr. Vs. Sunil Kumar Singh Negi AIR 2008 SC 2026; U.P.S.R.T.C. Vs. Jagdish Prasad Gupta AIR 2009 SC 2328; Ram Phal Vs. State of Haryana & Ors. (2009) 3 SCC 258; Mohammed Yusuf Vs. Faij Mohammad & Ors. (2009) 3 SCC 513; and State of Himachal Pradesh Vs. Sada Ram & Anr. (2009) 4 SCC 422]. 33.Thus, it is evident that the recording of reasons is principle of natural justice and every judicial order must be supported by reasons recorded in writing. It ensures transparency and fairness in decision making. The person who is adversely affected may know, as why his application has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SSC 711 has stated that 'reason is the heartbeat of every conclusion, and without the same it becomes lifeless.' Providing of reasons in orders is of essence in judicial proceedings. Every litigant who approaches the Court with a prayer is entitled to know the reasons for acceptance or rejection of such request. Either of the parties to the lis has a right of appeal and, therefore, it is essential for them to know the considered opinion of the Court to make the remedy of appeal meaningful. It is the reasoning which ultimately culminates into final decision which may be subject to examination of the appellate or other higher Courts. It is not only desirable but, in view of the consistent position of law, mandatory for the Court to p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er has been passed without any application of mind and without considering the grounds raised by the revisionist in the appeal. The Tribunal being a quasi judicial body, it was incumbent upon them to consider all the grounds raised by the revisionist in its appeal and give the finding on each of the issues raised by them. It seems that the Tribunal has not given its finding or even mentioned the grounds raised by the revisionist in the appeal. In light of the above, the revision is allowed. The order of the Commercial Tax Tribunal in Appeal No.141 of 2001 is quashed. The matter is further remanded to the Tribunal to reconsider the same after giving opportunity of hearing to the revisionist and further directed to pass reasoned and speakin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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