https://www.taxtmi.com/caselaws?id=149965 The Board of Revenue, when considering an application for reference under section 21(1) of the Bengal Finance (Sales Tax) Act, 1941, had to act fairly because its refusal could affect civil rights and create an adverse order. The power was therefore quasi-judicial in character, and the assessee was entitled to be heard before any refusal of reference. The refusal also had to be supported by reasons, since the assessee could challenge it before the High Court. On that basis, the Board could not reject the reference application without hearing the assessee. en-us Tue, 27 Apr 1971 00:00:00 +0530 Mon, 06 May 2013 18:12:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149965 The Board of Revenue, when considering an application for reference under section 21(1) of the Bengal Finance (Sales Tax) Act, 1941, had to act fairly because its refusal could affect civil rights and create an adverse order. The power was therefore quasi-judicial in character, and the assessee was entitled to be heard before any refusal of reference. The refusal also had to be supported by reasons, since the assessee could challenge it before the High Court. On that basis, the Board could not reject the reference application without hearing the assessee. Case-Laws VAT and Sales Tax Tue, 27 Apr 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149965