Natural justice in reassessment proceedings defeated where notice was unserved and no effective hearing was provided before action.

A reassessment order was found procedurally unfair because the notice was returned unserved and no effective intimation or hearing was afforded before the order was made, amounting to a breach of natural justice. On that defect, objections based on the availability of an appellate remedy and on delay and laches were rejected, particularly where the petitioner claimed no knowledge of the proceedings until recovery action began. The reassessment order and the consequential endorsement were quashed, and the matter was remitted to the authority for fresh consideration after giving the petitioner a sufficient opportunity to respond.

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Issues: Whether the reassessment order and the consequential endorsement were liable to be quashed for violation of the principles of natural justice, and whether the objections based on alternative remedy and delay and laches could defeat the petition.

Analysis: The impugned reassessment order showed that the notice was returned unserved and no effective intimation or hearing was provided before the order was passed. The absence of a reasonable opportunity of hearing rendered the reassessment procedurally unfair. In view of that defect, the objections regarding availability of an appellate remedy and delay in approaching the Court could not be accepted, particularly since the petitioner asserted lack of knowledge of the proceedings until recovery action was initiated.

Conclusion: The reassessment order and the subsequent endorsement were quashed, and the matter was remitted to the authority for fresh consideration after giving sufficient opportunity to the petitioner.

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