Natural justice bars revisional interference without clear reasons and a fair hearing before recomputing standard acres.

Revisional power under section 34 of the Tamil Nadu Agricultural Income-tax Act cannot be used to prejudice an assessee without a reasonable opportunity of hearing and a clear, reasoned basis for any proposed recomputation. Where the show-cause notice and revisional order do not disclose the alleged error in assessment or explain the alternative computation of standard acres, the interference is too laconic to sustain. The revisional order was therefore invalid and set aside, and the matter was remitted for fresh disposal after hearing the assessee.

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Issues: Whether the revisional order under section 34 of the Tamil Nadu Agricultural Income-tax Act, 1955 was sustainable in the absence of a fair opportunity of hearing and adequate disclosure of the basis for recomputation of standard acres.

Analysis: The revisional power under section 34 could not be exercised to the prejudice of the assessee without giving a reasonable opportunity of being heard, and the requirement was reinforced by the principles of natural justice. The impugned order and the show-cause notice did not set out the details of the alleged error in the assessment or explain clearly how the alternative computation of standard acres was reached. In these circumstances, the order was found to be too laconic to sustain interference with the assessee's statutory right to composition and the assessment already made by the assessing authority.

Conclusion: The revisional order was invalid and was set aside; the matter was directed to be heard afresh after affording the assessee a fair opportunity.

Final Conclusion: The assessee succeeded, and the revisional proceedings were restored for fresh disposal in accordance with law after hearing the assessee.

Ratio Decidendi: A revisional authority exercising power under section 34 cannot set aside an assessment to the detriment of the assessee without giving a reasonable opportunity of hearing and without recording a clear, reasoned basis for the proposed recomputation.

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