2008 (7) TMI 895

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....ation for such exemption has been rejected without assigning any reason whatsoever. In fact, the petitioner sought exemption under the aforesaid notification dated February 17, 2000 which could be granted to a person fulfilling the following criteria as on January 1, 2000. (i) Industrial unit which is registered under the Orissa Sales Tax Act, 1947. (ii) Industrial unit which has been allotted land for the factory. (iii) Industrial unit which has applied for finance from regular financial institution. (iv) Industrial unit which will start commercial production before the January 1, 2002. The learned counsel for the petitioner submits that the petitioner has fulfilled all the aforesaid conditions. It started its commercial pro....

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....avsar v. Bar Council of India [1999] 1 SCC 45, the apex court held that an authority must pass a speaking and reasoned order indicating the material on which its conclusions are based. Similar view has been reiterated in Indian Charge Chrome Ltd. v. Union of India AIR 2003 SCW 440, Secretary, Ministry of Chemicals Fertilizers, Government of India v. CIPLA Ltd. [2003] 7 SCC 1 and Union of India v. International Trading Co. [2003] 5 SCC 437. It is settled proposition of law that even in administrative matters, the reasons should be recorded as it is incumbent upon the authorities to pass a speaking and reasoned order. In Kumari Shrilekha Vidyarthi v. State of U.P. AIR 1991 SC 537, the apex court has observed as under: ". . . Every State....

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....es of natural justice is to prevent miscarriage of justice and secure fair play in action. The expanding horizon of the principles of natural justice provides for requirement to record reasons as it is now regarded as one of the principles of natural justice, and it was held in the above case that except in cases where the requirement to record reasons is expressly or by necessary implication dispensed with, the authority must record reasons for its decision. Therefore, the order impugned suffers from want of reasons and in fact while deciding the case of the petitioner reasons should have been recorded. At this juncture, the learned counsel for the petitioner submits that the authorities under the statute should reconsider the case o....