TaxTMI 
TaxTMI 
2023 (12) TMI 298
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....(for short 'M.P. VAT Act') for rectification of order of assessment dated 12.08.2016 qua financial year 2014-15. Challenge is further made to Annexure P/6, which was a failed attempt of petitioner-assessee to review order dated 27.03.2017. 2. Learned counsel for rival parties are heard on the question of admission so also final disposal. 3. Learned counsel for petitioner has raised a solitary contention that the impugned order Annexure P/4 rejecting the application for rectification was passed without affording opportunity of being heard to petitioner. In support, the decision of Coordinate Bench of this Court rendered in 2016 (2) MPLJ 419 (C.L.C. Textile Park Pvt. Ltd. vs. Assistant Commissioner and others) is pressed into service. ....
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....ed suo motu the order is not passed within the time specified in sub-section (1), the proceedings shall stand abated : Provided that nothing herein shall preclude the Commissioner from exercising powers under any other provisions of this Act. (3)(a) The provisions of sub-section (1) and sub-section (2) shall apply to the rectification of a mistake in any order passed by the Appellate Board or passed by the Appellate Authority as they apply to the rectification of a mistake by the Commissioner. (b) The Appellate Board may rectify any order passed by it - (i) on its own motion at any time within one calendar year from the date of passing of such order; and (ii) on an application made by the dealer ....
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....i High Court in Smart Private Ltd. Vs. Income Tax Appellate Tribunal, ITR 182 page 384 wherein the Full Bench had interpreted the scope, sweep and ambit u/S 254(2) of the Income Tax Act (for short 'IT Act') which deals with rectification by the Tribunal of any mistake in its order and as such was found to be pari materia to the provisions of Section 54(1) of the MP VAT Act. It was found in CLC Textiles case after lengthy discussion and relying upon the said Full Court decision of Delhi High Court, that the provisions of Section 254(2) of the IT Act and Section 54(1) of the MP VAT Act are similar and therefore the interpretation of Section 254(2) of the IT Act made by Full Bench of Delhi High Court can be adopted for correctly interpreting t....
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....inciples of natural justice has to be read into the order this is what is held by the Full Bench of Delhi High Court and we see no reason to take a different view. 10. In this regard, we may also take analogy with regard to a principle laid down by the Supreme Court in the matter of reading into a statutory provision, the requirement of grant of opportunity of hearing or the principles of natural justice when orders are passed and the statute are silent with regard to grant of such opportunity. 11. In cases of disciplinary action initiated against employees and while taking action for imposition of penalty on the basis of findings recorded by the Enquiry Officer, Supreme Court has considered the question of grant of opport....
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....be nothing but negating and nullifying the statutory provision and destroying the effect of the statute itself. The very purpose of giving a right to a dealer to file an application as contemplated under section 54(1) would also mean that he has a right to point out to the statutory authority the mistake if any, said to have been committed or the justification for seeking correction of the mistake and if he is not given an opportunity of hearing and if his application is rejected without hearing him, behind his back, it would be a case where the requirement of principles of natural justice are violated and, therefore, we have no hesitation in holding that the requirement of grant of opportunity of hearing or following the principles of natu....