Natural justice and statutory appeal: failure to attend a scheduled hearing does not justify writ interference in a disputed tax assessment.

Failure to attend a duly fixed hearing is not, by itself, a denial of natural justice when time, venue and opportunity to object were already provided. The court noted that the petitioner filed a reply but did not appear on the scheduled date, so the plea of violation of natural justice was rejected. It also held that where the challenge to an assessment turns on disputed facts and a statutory appeal is available under the tax law, writ jurisdiction should ordinarily not be invoked. The impugned order was therefore left undisturbed and the petitioner was directed to pursue the statutory remedy.

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Issues: (i) Whether the assessment order could be quashed for violation of the principles of natural justice when an opportunity of hearing had been fixed but not availed. (ii) Whether the writ petition was liable to be entertained notwithstanding the statutory appellate remedy.

Issue (i): Whether the assessment order could be quashed for violation of the principles of natural justice when an opportunity of hearing had been fixed but not availed.

Analysis: The notice granted time to file objections and fixed a specific date, time, and venue for hearing. The petitioner filed a reply, but no one appeared on the scheduled date. Failure to avail an opportunity already granted is different from denial of an opportunity. The request for additional time related to production of one record and did not show that a hearing had been refused.

Conclusion: The plea of violation of natural justice was rejected and is against the petitioner.

Issue (ii): Whether the writ petition was liable to be entertained notwithstanding the statutory appellate remedy.

Analysis: The challenge to the impugned order involved disputed facts. A statutory appeal was available under the tax law, and such issues were more appropriately pursued in the appellate forum.

Conclusion: The writ petition was not entertained in view of the available statutory remedy and is against the petitioner.

Final Conclusion: The impugned order was left undisturbed, and the petitioner was relegated to the statutory remedy.

Ratio Decidendi: A writ court will not treat a litigant's failure to attend a duly fixed hearing as a breach of natural justice, and where the controversy turns on disputed facts, the statutory appellate remedy should ordinarily be pursued.

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