1996 (4) TMI 472

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....r is an assessee who questions the validity of an order of assessment made in TNGST/121138/90-91 dated March 14, 1996 on the file of the Commercial Tax Officer, Mylapore, Assessment Circle, Madras 28. 2.. When a pre-assessment notice dated February 26, 1996 for the year 1990-91 was served on the petitioner with a direction that objections if any to be submitted on or before March 13, 1996, find....

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....as not prepared to extend the time for filing objections and he had passed orders on March 14, 1996. 5.. It is elementary that the principles of natural justice, a cardinal part of which is "audi alteram partem" is the bed rock of quasi-judicial determination. Justice should not only be done but manifestly appear to be done. The citizen should have the satisfaction that he had been heard by an ....

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....eet tied down, disabling himself from exercising his judicial discretion for extension of time as the occasion demands. 6.. In the instant case, since the petitioner has not been given reasonable time for filing his objection and as the request made by him for extension of time had been rejected without assigning reasons, the impugned order of assessment is set aside with liberty to pass fresh ....