Assessment order quashed for denying video conference hearing request in agricultural income case under Section 143(3)

The HC quashed an assessment order passed under Section 143(3) read with Section 144(b) concerning high income from agricultural activities. The court found violation of natural justice principles as the petitioner's request for video conference hearing was not considered despite email communication seeking the same for high pitch assessment. The court rejected the respondent's argument about available statutory appellate remedy. Additionally, the court addressed the language issue regarding Village Administrative Officer's certificate issued in Tamil, directing that translation copies could be submitted if required by respondents. The assessment order was quashed, video conference hearing was directed, and reassessment was ordered within eight weeks. The writ petition was allowed.

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Issues Involved:
1. Violation of principles of natural justice.
2. Requirement of translation of Village Administrative Officer's certificate.
3. Validity of the assessment order.

Summary:

Violation of Principles of Natural Justice:
The petitioner, an agriculturist cultivating Gloriosa Superba Species, challenged the assessment proceedings dated 26.09.2022 for the assessment year 2020-2021. The petitioner argued that the respondent did not consider his request for a video conference hearing, which was vital for presenting his case, thus violating the principles of natural justice. The petitioner had sought a video conference hearing via email, which the respondent failed to acknowledge. The court noted this as a clear violation of natural justice, leading to the quashing of the impugned order.

Requirement of Translation of Village Administrative Officer's Certificate:
The petitioner submitted certificates from the Village Administrative Officer (VAO) in Tamil, certifying his ownership and lease rights over the land cultivated with Gloriosa Superba Species. The respondent insisted on documents in English or Hindi. The court recognized that it is customary in Tamil Nadu for the VAO to issue certificates in Tamil and directed that the petitioner may submit translated copies if required by the respondent.

Validity of the Assessment Order:
The court observed that the petitioner had been given multiple notices and opportunities to respond but failed to provide adequate details. However, considering the violation of natural justice due to the ignored request for a video conference hearing, the court quashed the assessment order. The respondents were directed to grant a video conference hearing and complete the reassessment within eight weeks, allowing the petitioner to submit the necessary certificates and their translations.

Conclusion:
The Writ Petition was allowed, quashing the impugned assessment order and directing a reassessment with a video conference hearing. No order as to costs, and the connected miscellaneous petition was closed.

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