TaxTMI 
TaxTMI 
2010 (6) TMI 718
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.... Tax Act, 1959 the same was rejected by the first respondent on the ground that the assessee in the past has purchased egg trays for packing egg and wrongly availed of concession by use of the form XVII at the hands of the sellers. The learned counsel for the petitioner submitted that the first respondent has no jurisdiction to reject the issuance of the form XVII as there is no prohibition to issue form XVII and if the petitioner is not eligible to get tax concession and if the form is misused, penal provisions can be invoked and the respondents are bound to issue the form XVII. The learned counsel for the respondents, on the other hand, has submitted that as per section 3(3) of the Act discretion is given to the first respondent to deny ....
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....n of justice in a commonsense liberal way. Justice is based substantially on natural ideals and human values. The administration of justice is to be freed from the narrow and restricted considerations which are usually associated with a formulated law involving linguistic technicalities and grammatical niceties. It is the substance of justice which has to determine its form. 7.. The expressions 'natural justice' and 'legal justice' do not present a water-tight classification. It is the substance of justice which is to be secured by both, and whenever legal justice fails to achieve this solemn purpose, natural justice is called in aid of legal justice. Natural justice relieves legal justice from unnecessary technicality, gra....
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....oke of natural justice requires to 'vocate, interrogate and adjudicate'. In the celebrated case of Cooper v. Wandsworth Board of Works [1863] 143 ER 414, the principle was thus stated: 'Even God did not pass a sentence upon Adam, before he was called upon to make his defence. "Adam" says God, "where art thou? hast thou not eaten of the tree whereof I commanded thee that thou shouldest not eat".' 9.. Since then the principle has been chiselled, honed and refined, enriching its content. Judicial treatment has added light and luminosity to the concept, like polishing of a diamond. 10.. Principles of natural justice are those rules which have been laid down by the courts as being the minimum protection of the rights of the in....