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    <title>2000 (7) TMI 923 - ORISSA HIGH COURT</title>
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      <link>https://www.taxtmi.com/caselaws?id=160061</link>
      <description>The rule against bias is part of natural justice and requires that no person sit in review of his own prior decision. It applies to judicial, quasi-judicial and administrative proceedings, and a decision-making process is vitiated where the same authority later hears an appeal over an earlier order made by him, even without proof of personal bias. On that basis, an Accounts Member who had decided the petitioner&#039;s first appeals in the same matter was disqualified from hearing the second appeals, and the tribunal order was held unsustainable and liable to be quashed.</description>
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