Reasoned orders in valuation disputes are essential; an unreasoned fixation of rent and annual value is invalid.

An order by a Hearing Officer fixing reasonable rent and municipal annual value on valuation objection must be reasoned; a bare recital of attendance, inspection report and fixation without any reasoning breaches natural justice and is liable to be treated as a nullity, especially where an appeal lies and appellate scrutiny would otherwise be frustrated. The commentary states that the unreasoned order was rightly held invalid, and the challenge to that finding failed.

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Issues: Whether the order of the Hearing Officer fixing the reasonable rent and municipal annual value was invalid for want of reasons and liable to be set aside.

Analysis: The Hearing Officer, while disposing of an objection to valuation, was required to pass a reasoned order. The order merely recorded presence of the assessee, reference to the inspection report, and fixation of reasonable rent and annual value, without disclosing any reasoning. The giving of reasons is an essential facet of natural justice, and absence of reasons renders such an order a nullity, particularly where an appeal lies from it and the appellate court would otherwise be unable to examine the decision properly.

Conclusion: The order was rightly held to be unreasoned and invalid, and the challenge to it failed.

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