Natural justice requires a proper hearing before ex parte tax assessment; assessments were quashed and remitted.

Ex parte assessment orders under the entry tax law were quashed because they were passed without proper notice, adequate time, or an effective opportunity of hearing. The Court held that assessments made in undue haste, without allowing the assessee to produce records and make submissions, violate the principles of natural justice and cannot stand. The matters were therefore remitted for fresh assessment after granting a proper hearing and opportunity to present the case.

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Issues: Whether the ex parte assessment orders passed under the entry tax law were liable to be quashed for want of proper notice and opportunity of hearing, and whether the matters required fresh assessment after granting such opportunity.

Analysis: The writ petitioner challenged the assessment orders on the ground that they had been passed without adequate notice or sufficient time to place its case. The respondents accepted that the assessments should be redone after affording proper opportunity. The Court found that the orders had been made in undue haste without granting a proper hearing, and that the petitioner should be given an effective chance to produce its records and make submissions before the authority.

Conclusion: The assessment orders were quashed and set aside, and the matters were directed to be assessed afresh after giving the petitioner an opportunity to present its case.

Ratio Decidendi: An assessment order passed without affording a proper opportunity of hearing violates the principles of natural justice and cannot be sustained.

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