Natural justice in rectification proceedings: rejection set aside for lack of hearing and remitted for fresh consideration.

An order rejecting a rectification application under section 161 was set aside because it was passed without giving the petitioner an opportunity of hearing. The Court held that the rejection suffered from violation of natural justice and non-application of mind, even though the application had been refused as time-barred and for not showing an error apparent on the face of the record. The matter was remitted for fresh consideration under section 161 after hearing the petitioner.

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Issues: Whether the order rejecting the rectification application under section 161 was sustainable in the absence of a hearing, and whether the matter required fresh consideration.

Analysis: The rectification request was rejected on the grounds that it was filed beyond time and did not disclose an error apparent on the face of the record. The order, however, was passed without affording the petitioner an opportunity of hearing. In the circumstances, the rejection was found to suffer from violation of the principles of natural justice and from non-application of mind, warranting interference.

Conclusion: The impugned rejection order was set aside and the matter was remitted to the respondent to pass a fresh order under section 161 after granting an opportunity of hearing to the petitioner.

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