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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>High Court quashes WTO orders for lack of reasons, hearing under s. 31(6) W.T. Act</h1> The High Court of Madhya Pradesh quashed the orders of the WTO for lacking reasons and a hearing, under s. 31(6) of the W.T. Act. The court directed a ... Exercise of quasi-judicial discretion under section 31(6) of the Wealth-Tax Act - requirement to hear the assessee before refusing stay of demand - duty to record reasons when refusing relief under discretionary tax provisions - analogy to exercise of discretion under section 220(6) of the Income-tax ActExercise of quasi-judicial discretion under section 31(6) of the Wealth-Tax Act - requirement to hear the assessee before refusing stay of demand - duty to record reasons when refusing relief under discretionary tax provisions - analogy to exercise of discretion under section 220(6) of the Income-tax Act - Impugned orders refusing the petitioner's application under section 31(6) were passed without hearing and without reasons and therefore were invalid. - HELD THAT: - The Court held that the power under section 31(6) of the Wealth-Tax Act is a quasi-judicial discretion analogous to section 220(6) of the Income-tax Act and must be exercised fairly, reasonably and not arbitrarily. In the exercise of such discretion the officer is required to afford the assessee an opportunity of being heard and to record reasons when dismissing an application for stay of demand or for not treating the assessee as in default. The WTO's orders contained no reasons and were passed without hearing; consequently they could not stand. The matter was directed to be decided afresh by the WTO judicially and in accordance with these principles.Impugned orders quashed; WTO directed to decide the petitioner's application under section 31(6) judicially, after hearing and with reasons.Final Conclusion: Petition allowed; orders refusing relief under section 31(6) quashed and remitted for fresh, judicial consideration by the WTO with hearing and reasons; no order as to costs. The petitioner challenged orders of the WTO under s. 31(6) of the W.T. Act. The court found WTO's orders lacked reasons and hearing, quashed them, and directed a judicial decision on the petitioner's application. (Case: 1980 (11) TMI 11 - MADHYA PRADESH High Court)
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