Reasoned judicial orders are mandatory; a cryptic tax revision dismissal was set aside and remitted for fresh hearing.

A judicial order disposing of a tax revision must record reasons, even if brief, because reasons are part of natural justice and enable effective appellate review. A cryptic or non-speaking dismissal, especially where legal and mixed questions of law and fact are involved, indicates non-application of mind and cannot sustain the refusal of relief. The Court therefore required the matter to be reconsidered and decided afresh by a reasoned order, and the revision was remitted for fresh disposal in accordance with law.

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Issues: Whether the High Court's dismissal of the tax revision by a cryptic, unreasoned order was legally sustainable and whether the matter required reconsideration by the High Court.

Analysis: The requirement of recording reasons was treated as an essential part of judicial decision-making and a component of natural justice. A litigant is entitled to know why relief is refused, and a higher court must be able to examine the basis of the decision. The absence of reasons in a judicial order, particularly in a matter involving legal and mixed questions of law and fact, frustrates effective appellate review and indicates non-application of mind. The Court held that even brief reasons are necessary; a bare dismissal without addressing the issues raised cannot stand.

Conclusion: The High Court's order was unsustainable for want of reasons, and the matter was required to be heard afresh and decided by a reasoned order.

Final Conclusion: The appeal succeeded, the impugned order was set aside, and the revision was remitted to the High Court for fresh disposal in accordance with law.

Ratio Decidendi: A judicial order that determines rights or disposes of a matter must contain reasons, however brief; a cryptic non-speaking dismissal of a revision or appeal is liable to be set aside and remitted for fresh consideration.

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