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2023 (7) TMI 1285

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..... y the petitioner in support of his contention in the said application (Annexure P/4). While reaching to a 'conclusion', the respondent No.3 has not assigned any 'reason' as to why stand taken by the petitioner was not treated to be trustworthy by the respondent No.3. The reasons are held to be heart beat of conclusions. In absence of reasons, conclusion cannot sustain judicial scrutiny. Apex Court in the case of M/s. Kranti Associates Pvt. Ltd and another Vs. Masood Ahmed Khan and others [ 2010 (9) TMI 886 - SUPREME COURT] emphasized the need of assigning reasons in administrative, quasi-judicial and judicial function/order. Thus it is be clear that the impugned order is devoid of any reason. Thus, it deserves to b .....

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..... the Act can be exercised. 3. Shri Ankit Agrawal, learned counsel for the petitioner advanced singular contention against the impugned order dated 03.1.2022 (Annexure P/6). He submits that by passing an sketchy order, respondent No.3 has rejected the prayer of petitioner and directed him to deposit 20% of disputed demand of Rs.68,70,354/-. However, the respondent No.3 has not dealt with the scope and ambit of enabling provision namely Section 220(6) of the Act and has not considered the factual backdrop mentioned by the petitioner and the judgments cited on the said subject. Thus, an order passed without assigning any reason must be axed and matter may be remitted back to the respondent No.3 to decide the said prayer afresh in accordance .....

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..... he judicial trend has always been to record reasons, even in administrative decisions, if such decisions affect anyone prejudicially. b. A quasi-judicial authority must record reasons in support of its conclusions. c. Insistence on recording of reasons is meant to serve the wider principle of justice that justice must not only be done it must also appear to be done as well. d. Recording of reasons also operates as a valid restraint on any possible arbitrary exercise of judicial and quasi-judicial or even administrative power. e. Reasons reassure that discretion has been exercised by the decision maker on relevant grounds and by disregarding extraneous considerations. f. Reasons have virtually become as indispen .....

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..... It cannot be doubted that transparency is the sine qua non of restraint on abuse of judicial powers. Transparency in decision making not only makes the judges and decision makers less prone to errors but also makes them subject to broader scrutiny. (See David Shapiro in Defence of Judicial Candor (1987) 100 Harward Law Review 731-737). n. Since the requirement to record reasons emanates from the broad doctrine of fairness in decision making, the said requirement is now virtually a component of human rights and was considered part of Strasbourg Jurisprudence. See (1994) 19 EHRR 553, at 562 para 29 and Anya vs. University of Oxford, 2001 EWCA Civ 405, wherein the Court referred to Article 6 of European Convention of Human Rights which r .....

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