https://www.taxtmi.com/caselaws?id=277559 A quasi-judicial property-tax assessment under section 126 requires a meaningful show-cause notice before enhancement of rateable value, and fairness demands disclosure of the material basis for the proposed figure when the assessee seeks particulars. A bare notice stating only the proposed increase is insufficient to enable an effective reply. The decision also confirms that where oral objections are heard in a quasi-judicial proceeding, the same officer who hears them must decide the matter; a different officer deciding after another has heard the party undermines natural justice. The impugned assessment was set aside and the matter remitted for fresh assessment in accordance with law. en-us Fri, 03 Apr 1998 00:00:00 +0530 Tue, 18 Apr 2023 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277559 A quasi-judicial property-tax assessment under section 126 requires a meaningful show-cause notice before enhancement of rateable value, and fairness demands disclosure of the material basis for the proposed figure when the assessee seeks particulars. A bare notice stating only the proposed increase is insufficient to enable an effective reply. The decision also confirms that where oral objections are heard in a quasi-judicial proceeding, the same officer who hears them must decide the matter; a different officer deciding after another has heard the party undermines natural justice. The impugned assessment was set aside and the matter remitted for fresh assessment in accordance with law. Case-Laws Indian Laws Fri, 03 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277559