1982 (3) TMI 24

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....utably an identical question of law is involved in both these petitions. The petitioner impugns the orders passed by the CWT under s. 18(2A) of the W.T. Act, 1957 (annex. P-4 in both the petitions), whereby he declined to waive or reduce the penal ties imposed on him for the assessment years 1968-69 and 1969-70. The primary challenge of the petitioner is that before passing the impugned orders, n....

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....ttled that before an order can be passed even by an executive authority much less a quasi-judicial authority affecting the civil rights of an individual, an opportunity of being heard is a must. In view of the above, the impugned orders (annex. P-4 in both the petitions) are unsustainable and deserve to be, quashed. I order accordingly. As a necessary consequence of this, the case is sent back to....