https://www.taxtmi.com/caselaws?id=175149 The amendment to the West Bengal Central Valuation Board Act, 1978 was held unconstitutional because it removed the pre-decisional objection hearing and replaced it with a review by a committee linked to the Municipality and the Board. That review was treated as an ineffective substitute since it lacked independence and did not provide a genuine opportunity to be heard. The valuation procedure was also considered arbitrary because it did not ensure reasoned and scientific assessment. Where a statutory process imposes civil consequences, it must satisfy fairness, reasonableness and non-arbitrariness under Article 14, and natural justice cannot be excluded by an illusory remedy. en-us Fri, 18 May 2007 00:00:00 +0530 Fri, 13 Nov 2015 23:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175149 The amendment to the West Bengal Central Valuation Board Act, 1978 was held unconstitutional because it removed the pre-decisional objection hearing and replaced it with a review by a committee linked to the Municipality and the Board. That review was treated as an ineffective substitute since it lacked independence and did not provide a genuine opportunity to be heard. The valuation procedure was also considered arbitrary because it did not ensure reasoned and scientific assessment. Where a statutory process imposes civil consequences, it must satisfy fairness, reasonableness and non-arbitrariness under Article 14, and natural justice cannot be excluded by an illusory remedy. Case-Laws Indian Laws Fri, 18 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175149