https://www.taxtmi.com/caselaws?id=148475 An ex parte rejection of an application for reference under section 21(1) of the Bengal Finance (Sales Tax) Act, 1941 was held to be contrary to natural justice because it was made without prior notice or an effective opportunity of hearing. The Delhi HC affirmed that even a statutory function with a judicial element must follow fair procedure, and that supervisory jurisdiction under Article 227 may be used to correct serious injustice caused by an unlawful disposal. The impugned order was quashed and the application was remitted for reconsideration and disposal in accordance with law after hearing; the sales tax reference was treated as infructuous. en-us Fri, 24 May 1968 00:00:00 +0530 Mon, 29 Apr 2013 10:20:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148475 An ex parte rejection of an application for reference under section 21(1) of the Bengal Finance (Sales Tax) Act, 1941 was held to be contrary to natural justice because it was made without prior notice or an effective opportunity of hearing. The Delhi HC affirmed that even a statutory function with a judicial element must follow fair procedure, and that supervisory jurisdiction under Article 227 may be used to correct serious injustice caused by an unlawful disposal. The impugned order was quashed and the application was remitted for reconsideration and disposal in accordance with law after hearing; the sales tax reference was treated as infructuous. Case-Laws VAT and Sales Tax Fri, 24 May 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148475