Mandatory hearing of Valuation Officer required under wealth-tax procedure; earlier Tribunal order recalled for fresh disposal.

Section 24(5) of the Wealth-tax Act was treated as mandatory where valuation had been made by the Valuation Officer under section 16A, so the Valuation Officer had to be given an opportunity of hearing before the appeals were disposed of. The Tribunal held that failure to afford that hearing was a mistake of law apparent from the record. The earlier order was therefore recalled, and the appeals with cross objections were restored for fresh hearing after giving the Valuation Officer an opportunity to be heard; the miscellaneous applications were allowed.

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Issues: Whether the Tribunal's earlier order suffered from an apparent mistake of law for want of opportunity to hear the Valuation Officer under section 24(5) of the Wealth-tax Act, 1957, where the valuation had been made under section 16A of that Act, and whether the order required recall and fresh disposal.

Analysis: The requirement of section 24(5) was treated as mandatory. Since the valuation in the case had been made by the Valuation Officer under section 16A, an opportunity of hearing to the Valuation Officer was obligatory before disposal of the appeals. The failure to afford such opportunity constituted a mistake of law apparent from the record, warranting recall of the Tribunal's earlier order.

Conclusion: The Tribunal's earlier order was recalled, and the appeals and cross objections were restored for fresh hearing after giving the Valuation Officer an opportunity of being heard. The miscellaneous applications were allowed.

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