TaxTMI 
TaxTMI 
1995 (7) TMI 95
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.... 2. In this appeal before us the learned Counsel for the appellant has argued that as Shri Sukumar Shankar has issued the show cause notice as Additional Collector and at the same time has filed the affidavit giving his mind already to the controversy, he is biased and the proceedings before him should be transferred to some other authority having competent jurisdiction. 3. For deciding the poin....
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....ustifying the Show Cause Notice the Collector of Customs Sukumar Shankar filed a counter-affidavit in the Court. Filing of this counter-affidavit led the appellant to advance the argument before us that Sukumar Shankar the Collector of Customs was prejudiced and that no justice was expected from him and he was biased hence, the proceedings pending before the Customs Authorities should not be decid....
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....hankar has only filed a counter-affidavit justifying issuance of Show Cause Notice which is more or less on the same ground on which notice has been issued. The question to decide is "what interest in a judicial or quasi-judicial proceeding, does the law regard as sufficient to incapacitate a person from adjudicating a proceeding pending before him." In the present case, the facts which have been ....
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....and he has not carried the same. The test of bias is whether a reasonable man, fully apprised of the circumstances, would have a reasonable apprehension that the decision of the Tribunal or the authority would operate against him, even though it did not in fact take place. In the instant case, the apprehension is fully unjustified and unbelievable. The Authority did not have any interest in the su....