Court sets aside orders for premature passing, violating natural justice, remands matter for fresh consideration. The court set aside the impugned orders due to the premature passing before the expiry of the granted time, which violated principles of natural justice. ...
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Court sets aside orders for premature passing, violating natural justice, remands matter for fresh consideration.
The court set aside the impugned orders due to the premature passing before the expiry of the granted time, which violated principles of natural justice. The matter was remanded back to the 1st respondent for fresh consideration, with instructions to review after considering objections, granting a personal hearing, and verifying account books. The 1st respondent was directed to make a fresh decision within four weeks. Writ Petitions were disposed of with no costs, and connected miscellaneous petitions were closed.
Issues: Violation of principles of natural justice in passing impugned orders before expiry of 15 days time granted in notice
Detailed Analysis: The petitioner filed Writ Petitions seeking writs of certiorari to quash assessment orders for the assessment years 2007-08 and 2008-09. The senior counsel for the petitioner argued that the impugned order was passed on the 15th day from the date of notice issuance, which was premature. The order indicated that the notice served on 07.06.2011 required the petitioner to file objections within 15 days, expiring on 22.06.2011. However, the respondent passed the impugned order on the same day as the expiry, without waiting for the full 15 days.
The senior counsel contended that due to this premature action, the impugned orders should be set aside, and the matter should be reconsidered. The Additional Government Pleader for the respondents acknowledged the premature passing of the order and agreed that the matter should be decided afresh in accordance with the law. The court, considering both sides, concluded that passing the orders before the expiry of the granted time violated principles of natural justice.
Consequently, the court set aside the impugned orders and remanded the matter back to the 1st respondent for fresh consideration. The 1st respondent was directed to review the matter after considering any objections filed by the petitioner, granting a personal hearing, and verifying the petitioner's account books. The 1st respondent was instructed to make a fresh decision within four weeks from the date of receiving the court's order. The Writ Petitions were disposed of with no costs, and the connected miscellaneous petitions were closed.
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