TaxTMI 
TaxTMI 
1979 (8) TMI 16
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....sposed of by a common judgment since the basic contentions arising for consideration in all of them are the same, though the learned counsel addressed the same arguments in different forms. The material facts giving rise to these petitions are that all the three petitioners held nazul lands on lease and had made constructions thereon during the subsistence of the leases. It is alleged that the period of their leases had expired and their terms had not been renewed and consequently the petitioners had no right left in them, except the right to remove the malwa of the constructions existing on such properties. According to the petitioners, the lands which were held by them under the leases whose terms had expired and which had become liabl....
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.......... A note indicating the grounds on which my opinion is based is on the reverse. The following documents filed by the assessee relevant to the valuation of the asset are sent herewith." The note indicating the grounds on which the WTO formed his opinion is in the following terms: "The Albert Road property has been valued at only 10 times of the rental income which appeared to be on the lower side keeping in view the acute shortage at Allahabad increasing rent (sic). While capitalising the value on rental basis the assessee has not considered the value of land." From the petition filed by the petitioner, Bireshwar Mookerji, it appears that the assessee had not filed any estimate by a registered valuer. In Civil Misc. Writ ....
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....hat such a procedure should have been followed by the officers concerned. It was next contended that clearly the nazul properties of which the petitioners were the lessees and whose terms of leases had expired had become liable to revert to the State Govt. and, consequently, the subject-matter of the leases had ceased to be " assets " within the meaning of s. 2(e) of the Act and the petitioners were entitled merely to the malwa of the constructions standing thereon. It was submitted that a reference under s. 16A of the Act could be made by the WTO only for a valuation of " assets " and hence his reference was beyond the scope of s. 16A(1). It was urged that the valuation of the properties in respect of which references have been made as est....
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.... that the valuation given in the returns filed by the petitioners were under-estimated. He has set out the circumstances on the basis of which he had formed his opinion. A reference to the Valuation Officer under s. 16A(1) is merely an interlocutory stage during the course of assessment proceedings as is clear from the use of the words " for the purpose of making an assessment " occurring therein. The reference gives rise to proceedings before the Valuation Officer. Sub-section (2) of s. 16A requires the Valuation Officer to serve the assessee with notice requiring him to produce or cause to be produced on the specified date such accounts, etc., as might be required by him for the purpose of estimating the value of assets forming the subjec....
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....ons made by learned counsel in their challenge to the legality of the order under s. 16A(1). The principle audi alteram partem (hear both sides), in our opinion, applies only to proceedings in which is involved some element of decision making which may adversely affect the party concerned. The pre-requisite to, the application of the principle of the right to be heard is that the proceedings should require the resolution of some controversy which might jeopardize, some legal right of a party. The proceedings in which such right is asserted must entail some enquiry resulting in some order which has at least a rudiment or millieu of adjudicatory action. On p. 127 (4th Edn.) of Administrative Law, Garner poses the question: "When must natur....