https://www.taxtmi.com/caselaws?id=9088 The Appellate Assistant Commissioner under the Wealth-tax Act exercises wide appellate and revisional powers as a departmental reviewing authority, not as a civil court resolving a contest between adversaries. Because section 23 contained no express requirement to give the Wealth-tax Officer notice or a hearing, and comparable provisions in other enactments showed that the legislature could have required it if intended, the absence of such hearing did not invalidate the order. Principles of natural justice and fair play did not create a mandatory right of hearing for the Wealth-tax Officer, although the authority could hear him where necessary. The order was therefore not bad in law for want of that opportunity. en-us Wed, 05 Sep 1973 00:00:00 +0530 Fri, 19 Jun 2009 13:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9088 The Appellate Assistant Commissioner under the Wealth-tax Act exercises wide appellate and revisional powers as a departmental reviewing authority, not as a civil court resolving a contest between adversaries. Because section 23 contained no express requirement to give the Wealth-tax Officer notice or a hearing, and comparable provisions in other enactments showed that the legislature could have required it if intended, the absence of such hearing did not invalidate the order. Principles of natural justice and fair play did not create a mandatory right of hearing for the Wealth-tax Officer, although the authority could hear him where necessary. The order was therefore not bad in law for want of that opportunity. Case-Laws Wealth-tax Wed, 05 Sep 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9088