1982 (3) TMI 24

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....Nos. 3694 and 3695 of 1972, as undisputably 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 tha....

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....im put forth by him. By now it is well settled 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 co....