1994 (1) TMI 54

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....-7 and P-9, are unsustainable in law, as being passed in gross violation of the principles of natural justice. The matter pertains to the assessment to tax under the Kerala Agricultural Income-tax Act, 1950, on the petitioner for the assessment year 1983-84. The original order of assessment, exhibit P-1, was completed on August 7, 1984, on a yield of 250 kilograms which was reduced in appeal to 24....

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....e last word on the subject, as if they had to be accepted as authentic and refused the petitioner's prayer for cross-examination. It was on that basis that he completed reassessment by exhibit P-4 which, as stated earlier, was confirmed in appeal by the order, exhibit P-7, and in revision by the order, exhibit P-9. The order, exhibit P-9, to a certain extent does not make sense in that the Deputy ....

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....ength of the entries in the auctioneers' records. Reliance on the auctioneers' records and treating them as if they were conclusive and as gospel truth is doing violence to the principles of natural justice. The petitioner had in fact questioned the correctness of those records and stated that he had not sold any cardamom to the extent of 241 kilograms as suggested by the assessing authority throu....

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....aw, in relation to the assessment, and that is sufficient to vitiate the order, exhibit P-4, which is based merely on the auctioneers' records. The confirmation thereof by exhibits P-7 and P-9 does not have any sanctity since confirmation of a nullity as exhibit P-4, an order passed in violation of the principles of natural justice, is only a nullity. Exhibits P-4, P-7 and P-9 are therefore liable....