Natural justice in revision: invalid service before a section 33B order vitiated jurisdiction, and writ relief remained available.

A fair opportunity of hearing is a condition precedent to the exercise of revisional power under section 33B; where notice is not validly served so as to afford that opportunity, the revisional order is without jurisdiction. Here, service by registered post was not established in time and attempted affixation at an address that was not the assessee's residence was held insufficient, so the ex parte revisional order could not stand. The availability of an appellate remedy did not bar writ relief because a patent jurisdictional error and breach of natural justice justified certiorari despite the alternate remedy. The revisional order and consequential proceedings were quashed.

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Issues: (i) whether the assessee was given a reasonable opportunity of being heard before the Commissioner exercised revisional powers under section 33B; (ii) whether the existence of an appellate remedy barred writ relief notwithstanding the alleged breach of natural justice.

Issue (i): whether the assessee was given a reasonable opportunity of being heard before the Commissioner exercised revisional powers under section 33B.

Analysis: The statutory condition precedent to the exercise of revisional jurisdiction under section 33B was the giving of an opportunity of being heard. The notice relied upon by the revenue was not effectively served before the ex parte order was passed. Service by registered post was not established in time, and the attempted affixation at No. 2, Grand Trunk Road was held not to amount to valid service on the assessee because that was not his residence and no proper attempt was made to serve him at the known residential address. The service thus failed to furnish a fair and reasonable chance to meet the proposed action.

Conclusion: The assessee was not given the reasonable opportunity required by section 33B, and the revisional order was jurisdiction.

Issue (ii): whether the existence of an appellate remedy barred writ relief notwithstanding the alleged breach of natural justice.

Analysis: The availability of an appeal does not invariably bar certiorari where the impugned action suffers from a patent jurisdictional error or a denial of natural justice. A revisional order passed without the mandatory opportunity of hearing was treated as vitiated at the threshold, and the writ court could therefore intervene despite the alternate statutory remedy.

Conclusion: The existence of an appeal did not bar writ relief in the circumstances of the case.

Final Conclusion: The revisional order and all consequential proceedings were quashed, and the assessee obtained complete relief in writ jurisdiction.

Ratio Decidendi: Where a statute makes a fair opportunity of hearing a condition precedent to exercise of revisional power, failure to effect valid service so as to afford that opportunity renders the order without jurisdiction and does not preclude certiorari merely because an appellate remedy exists.

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