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<h1>High Court overturns order in sales tax case for 'bajri' breach, citing lack of reasoning and natural justice.</h1> The High Court set aside the impugned order in a case involving breach of contract for sales tax collection on 'bajri.' The Court found deficiencies in ... - Issues:1. Breach of contract regarding collection of sales tax on 'bajri'2. Allegations of collecting composition fees compulsorily3. Violation of principles of natural justice in passing the impugned orderAnalysis:1. The petitioner was granted a contract for the collection of sales tax on 'bajri' for a specified period. The contract specified the rate of tax collection per ton or composition fees for different vehicles. The petitioner was accused of collecting composition fees compulsorily from certain vehicles, despite the availability of weighment slips. The impugned order canceled the contract based on these allegations without providing the petitioner with an opportunity to defend himself adequately.2. The petitioner contended that the order was passed in complete breach of principles of natural justice. It was argued that the petitioner was not informed about the alleged inquiry or statements recorded against him. The petitioner emphasized that the order was founded on non-existent material and that the rate of tax collection was fixed by the State through notifications. The respondents defended the order, stating that the petitioner was given a show cause notice and that the order was passed after considering all relevant factors.3. The High Court found that the impugned order suffered from various deficiencies. It was noted that the order was non-speaking and did not adequately address the petitioner's contentions. The Court highlighted that the order lacked a well-reasoned explanation and failed to provide the petitioner with an opportunity to respond to adverse material. The Court emphasized the importance of fair play and principles of natural justice, which were not adequately followed in this case. As a result, the impugned order was set aside, and the authorities were directed to pass a fresh order after providing the petitioner with a proper opportunity to present his case. The Court also cautioned against undue delays in the proceedings but emphasized the need for a fair and transparent process.
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