Court sets aside assessment order for lack of opportunity to be heard, violating natural justice principles. Fresh consideration ordered.

The court found that the assessment order challenged in the case was illegal due to the lack of opportunity for the petitioner to be heard, violating principles of natural justice. Despite the respondent's argument that a hearing was provided, the court noted the absence of a proper opportunity and failure to consider submitted documents. As a result, the court set aside the order, directing a fresh consideration with a personal hearing for the petitioner to clarify documents. The petition was allowed without costs, and the matter was remitted for further proceedings.

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Issues Involved:
Challenge to assessment order - Lack of opportunity of hearing - Violation of principles of natural justice

Analysis:

1. Challenge to Assessment Order:
The Writ Petition was filed to challenge an assessment order, requesting the court to quash the order as illegal and contrary to the provisions of the Act. The petitioner argued that they were not given the opportunity of hearing before the order was passed. Despite voluntarily providing all necessary documents and a detailed reply, the petitioner was not afforded a chance to clarify or verify the documents. The court noted that the omission of providing an opportunity of hearing and the failure to consider the records available constituted a violation of principles of natural justice.

2. Lack of Opportunity of Hearing:
The respondent, represented by the Additional Government Pleader, contended that the petitioner was indeed given the opportunity of hearing, and the orders were passed after considering the documents submitted. However, the court found that the simple fact that no proper opportunity had been given to the petitioner, coupled with the non-consideration of the documents provided, highlighted a clear error in the process. The court emphasized that the failure to provide a fair hearing before passing the impugned order was a violation of principles of natural justice.

3. Violation of Principles of Natural Justice:
In light of the above considerations, the court set aside the impugned order and remitted the matter back to the authorities for fresh consideration. The court directed the authorities to provide a personal hearing to the petitioner, during which the petitioner could clarify all documents. The authorities were instructed to pass appropriate orders based on merits and in accordance with the law. Consequently, the Writ Petition was allowed with no costs, and the connected Miscellaneous Petition was closed.

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