TaxTMI 
TaxTMI 
TaxTMI 
2019 (5) TMI 496
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....overnment Advocate (Taxes), takes notice for the respondents. By consent of the learned counsel appearing for both sides, the writ petition is taken up for final disposal, at the stage of admission. 3. The impugned order relates to the period 2015-16. The petitioner had effected inter-state sales of roof mounted airconditioning unit for driver cabs of diesel locomotives to Southern Railways without C-forms. The classification of the aforesaid goods was Commodity Code 2112 as per the petitioner and liability to Central Sales Tax had been discharged at the rate of 5% in terms of Entry 112 of Part B of Schedule 1 of the Act read with Section 8 (2) of the Central Sales Tax Act, 1956 (in short 'CST Act'). 4. It appears that, while the ....
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....ubmission meets your requirement. In case any further documents are required please inform us.' 8. No dispute has been raised by the petitioner with regard to the jurisdiction assumed by the Assessing Officer in terms of Section 84 of the Act and the objection raised has been overruled vide the impugned order dated 29.01.2018, bringing inter-state sales of the diesel locomotives to Southern Railways to tax at the rate of 15.5%. It is as against the aforesaid order that the petitioner is before this Court. 9. The short point argued by the learned counsel appearing for the petitioner is that no opportunity of personal hearing was granted prior to disposal of the application under Section 84 of Act. The provisions of Section 84 of the A....
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....not be held that it includes an opportunity of personal hearing. But then in a case where the question involved is one of determination of certain factual disputes, which are a bit complex and not free from controversy, the Court has to consider whether principles of fairness would encompass personal hearing within the concept of reasonable opportunity to show cause under Section 16(1)(a) of the said Act. 12. Reference in this connection may be made to Professor Wades treatise on Administrative Law (9th Edition). At page 517 of the said treatise the learned author has emphasized that a hearing will normally be an oral hearing. But, in some cases, it is sufficient to give an opportunity to make a representation in writing provided that no ....
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.... 1930. The relevant clause in the rule provides an officer charge sheeted shall be required within a reasonable time to put in a written statement of his defence and state whether he desires to be heard in person. There is a further clause in the Rule, which lays down that if the charge sheeted officer so desires and the concerned authority so directs, an oral enquiry shall be held. Considering the said rule, the learned Judges held that if the charge sheeted officer desires, oral hearing is mandatory. The learned Judges held that this requirement is plainly based on considerations of natural justice and fair play (see para.13 at page 274). In this case also in the representation of the petitioner personal hearing was demanded in terms of t....