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TMI Blog2024 (1) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... uest is made for rectification of an order, it is not for the authority concerned to refuse to exercise this power without giving any reason or without adverting to the representation made by the aggrieved person. When the circumstances exist for the exercise of this power, it is mandatory to have recourse to it in public interest and to avoid injustice in taxation. Keeping in view, the nature of the power to rectify errors apparent on the face of the record, it appears to me that it is incumbent on the Assessing Authority while dealing with the rectification petition to pass order assigning reason, in other words, pass speaking order. It is now well recognised as one of the norms of natural justice that reasons be recorded and conveyed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adhoc estimation of the sales of hank yarn. The relevant portion of the order in W.P.No.26096 of 2015 which was extracted in the rectification petition reads as under: 6. .... In fact, there cannot be any adhoc estimation of the sales effected by the petitioner as to whether the sales effected are hank yarn sales or otherwise and the Authority has to be specific as to why is rejected 50% of the turnover. 7. In the impugned orders of assessment, the respondent proceeded to confirm the proposals of the Enforcement Wing officials. The manner in which, the Assessing Officer proceeded to complete the assessment has been deprecated in several decisions pointing out that the Assessing Officer is an independent authority and uninflue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the record. 2. It is submitted by the learned counsel for the petitioner that the impugned order rejecting the petition under Section 84 of the TNVAT Act to rectify the errors apparent suffers from the vice of being a non-speaking order. It is further submitted that though the petitioner had explained in detail the errors that are apparent on the face of the assessment order which warranted exercise of powers under Section 84 of the TNVAT Act, none of the grounds / contentions has been dealt with by the respondent while rejecting the impugned order. 3. To the contrary, it was submitted by the learned counsel for the respondent that the Assessing Authority had not just called upon the petitioner to produce the monthly returns of M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... smuch as it only contains the conclusion viz., that the request for rectification being rejected without assigning any reasons. When a request is made for rectification of an order, it is not for the authority concerned to refuse to exercise this power without giving any reason or without adverting to the representation made by the aggrieved person. When the circumstances exist for the exercise of this power, it is mandatory to have recourse to it in public interest and to avoid injustice in taxation [N. Kuppanna Goundar vs. Appellate Assistant Commissioner (1973)32 STC 522 Madras.] . When an earlier decision is plainly erroneous, it was held that there was a duty of the Court to say so and not perpetuate the mistake [Union of India vs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on ground of policy expediency. The rule requiring reasons to be given in support of an order must be observed in its proper spirit and mere pretence of compliance with it would not satisfy the requirement of law (The Seimens Engineering And Manufacturing Co. of India Ltd., v Union of India AIR 1976 SC 1785; (1976) 2 SCC 981) . An order of quasi-judicial nature, without reasons, is a wholly defective order in the eye of law (Government of India v Maxim A.Lobo (1991) 190 ITR 101) . What the assessing authority is expected by the rules of fundamental fairplay is not a mere empty formality but what the assessing authority is duty bound to do is to give reasoned finding so that an aggrieved party may be able to canvass the correctness o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... untries committed to rule of law and constitutional governance is in favour of reasoned decisions based on relevant facts. This is virtually the lifeblood of judicial decision making justifying the principle that reason is the soul of justice. (i) Judicial or even quasi-judicial opinions these days can be as different as the judges and authorities who deliver them. All these decisions serve one common purpose which is to demonstrate by reason that the relevant factors have been objectively considered. This is important for sustaining the litigants' faith in the justice delivery system. (j) Insistence on reason is a requirement for both judicial accountability and transparency. (k) If a judge or a quasi-judicial authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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