Natural justice in reassessment proceedings: same-day notice and order vitiated the action, and alternative remedy did not bar writ relief.

A reassessment completed on the same day as service of notice under section 12 of the Rajasthan Sales Tax Act was held to be invalid because no real opportunity of hearing was afforded to the assessee. The court treated service of notice as a substantive safeguard, not a formality, and found the proceedings vitiated by breach of audi alteram partem. It also held that the writ petition could not be dismissed merely because an alternative remedy was available where the impugned action was in patent breach of natural justice. The reassessment order was set aside, with liberty to proceed afresh after giving adequate hearing.

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Issues: Whether reassessment orders passed on the very date of service of notice under section 12 of the Rajasthan Sales Tax Act, 1954 were vitiated for breach of natural justice and whether availability of an alternative remedy justified dismissal of the writ petition.

Analysis: Service of notice under section 12 is not an empty formality and must afford a real and effective opportunity of hearing before reassessment is completed. Where the notice and the reassessment order are both made on the same day, no meaningful opportunity can be said to have been given to the assessee. In such circumstances, the writ petition could not be rejected merely on the ground of alternative remedy, particularly when the proceedings had already been pending and the impugned orders were made in clear breach of audi alteram partem.

Conclusion: The reassessment orders were vitiated for breach of natural justice and the dismissal of the writ petition on the ground of alternative remedy was unsustainable; the decision was in favour of the assessee.

Final Conclusion: The appeal and the writ petition were allowed, the reassessment order was set aside, and the assessing authority was left free to proceed afresh in accordance with law after granting adequate opportunity of hearing.

Ratio Decidendi: A reassessment made without affording a real opportunity of hearing is invalid, and the existence of an alternative remedy does not bar writ jurisdiction where the impugned action is in patent breach of natural justice.

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