9911796707
TMI Blog2019 (10) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... ains to the assessment years 2004-05 and 2005-06 3. In brief facts of the case are that assessment with regard to the revisionist for the year 2004-05 was completed on 31.12.2006, pursuant to which survey was conducted on 13th May, 2005. The revisionist made certain objections to the survey and therefore another survey dated 19.03.2005 was conducted by the authorities. In the light of above, Joint Commissioner (Executive), Commercial Tax, Faizabad in exercise of powers under Section 10-B of the Trade Tax Act (hereinafter referred to as "the Act"), passed an order dated 8th June, 2009 whereby setting aside the assessment and directed re-assessment of the revisionist with certain directions as contained in the said order. 4. Against the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly submitted that the Member, Commercial Tax Tribunal, while deciding the appeal, was Joint Commissioner (Executive), Commercial Tax, Faizabad. 10. Heard learned counsel for the parties and perused the record. 11. Perusal of the order passed by the Tribunal dated 26.06.2012 reveals that the same has been adjudged upon by the Member, Commercial Tax Tribunal, who at the relevant time was himself competent authority and had passed the order in relation to the revisionist in exercise of powers under Section 10(b) of the Act by means of order dated 8th June, 2009. 12. The order impugned further indicates that an order under Section 10(b) of the Act was duly considered by the Tribunal and the assessment against the revisionist was upheld. 13. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... principles of our jurisprudence is that no man can be a judge in his own cause. The question is not whether the judge is actually biased or has in fact decided partially but whether the circumstances are such as to create a reasonable apprehension in the mind of others that there is a likelihood of bias affecting the decision. If there is a reasonable likelihood of bias 'it is in accordance with natural justice and common sense that the judge likely to be so biased should be incapacitated from sitting'. The basic principle underlying this rule is that justice must not only be done but must also appear to be done." 14. In Justice P.D. Dinakaran Vs. Hon'ble Judges Inquiry Committee and Others, (2011 8 SCC 380, the Apex Court whil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Court were whether the rules of natural justice were applicable in cases involving exercise of administrative power by the public authorities and whether the selection was vitiated due to bias. The Court answered both the questions in affirmative. While answering the second question, the Court noted that even though Naqishbund had not participated in the deliberations of the committee when his name was considered, but he was present when the claims of rivals were considered and observed: "At every stage of his participation in the deliberations of the selection board there was a conflict between his interest and duty. Under those circumstances it is difficult to believe that he could have been impartial. The real question is not whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
