Natural justice and Board circulars required fresh adjudication; impugned orders were set aside and remanded.

Lower authorities failed to consider the Board circulars relied upon by the appellant and the agreement with prospective purchasers, so the dispute required reassessment on that legal basis. The impugned orders were set aside and the matters were remanded for fresh adjudication after due observance of natural justice.

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Issues: Whether the impugned orders should be set aside and the matter remanded for fresh consideration in the light of the relevant Board circulars.

Analysis: The lower authorities had not considered the Board circulars relied upon by the appellant. The dispute required reconsideration on the basis of the agreement with the prospective purchasers and the applicability of the circulars. As the issue had not been examined in that light, the matter warranted a fresh decision by the adjudicating authority.

Conclusion: The impugned orders were set aside and the matters were remanded to the adjudicating authority for reconsideration afresh after following the principles of natural justice.

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