TaxTMI 
TaxTMI 
1999 (7) TMI 628
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....ita Timber Co. in the Balasore Branch was frozen. Learned counsel for the appellant contended that the appellant was not issued with any notice before the freezing order dated August 11, 1998, was passed under section 68F(1) and that the subsequent order of confir mation is made in violation of the principles of natural justice as the appellant had no opportunity of showing cause as to why the account of the appellant should not be frozen. The Deputy Director, appearing for the Competent Authority, submitted that there was no requirement under section 68F(1) that notice should be given to the affected person before the freezing order is passed under sub-section (1) of section 68F and hence there was no violation of the principles of n....
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....otice was not issued before passing the impugned order. It was held that where a statutory provision does not exclude natural justice, requirement of according an opportunity of being heard can be assumed. The order was set aside as no opportunity was given to the petitioner therein, before passing the impugned order. The facts before us in the present proceedings is entirely different from the facts in the aforementioned case. It is relevant to mention certain dates for appreciating the contentions of the parties. As a result of search, 400 gms. of heroin was recovered on July 9, 1998, and investigation revealed that the contraband material belonged to Azad Parwez and further search of his residence resulted in recovery of 200 gms. of hero....
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....and received in the office of the Competent Authority on August 31, 1998. The appellant neither appeared before the Competent Authority on the date of hearing on August 25, 1998, nor sent the letter, so as to reach the office of the Competent Authority on or before the date of hearing fixed in the notice. It is pertinent to note that in the letter dated August 23, 1998, the appellant only took the plea that the notice issued by the Competent Authority has no legal value, as the Intelligence Officer of the Narcotic Control Bureau, Calcutta, has no power to investigate the matter under Chapter V-A. The appellant did not care to touch upon the merits of the case and did not give any reasons to show that the bank account cannot be frozen. This ....
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....-parte ad interim order is made unless, of course, the statute itself provides for a hearing before the order is made ..." As observed earlier, the order dated August 10, 1998, was in the nature of an ad interim order before the making of which, there was no requirement of issuing a notice under the statute, as observed by the Supreme Court in the aforementioned decision. The principles of natural justice are satisfied by the issuance of the notice dated August 13, 1998, by the Competent Authority and the appellant had an opportunity to show cause why the freezing order should not be confirmed. The appellant failed to avail the opportunity given by the Competent Authority and cannot complain of violation of the principles of natural just....