Tax adjudication must balance fairness, legality and efficiency, ensuring natural justice and clear reasoning in decisions.
Tax adjudication requires balancing natural justice, legality, and efficiency: tax and quasi judicial authorities must provide fair hearings, avoid bias, and issue speaking orders; taxation must rest on clear statutory authority to ensure legal certainty and prevent arbitrary or retrospective taxation; res judicata applies with qualification in tax matters, while judicial discipline demands subordinate adherence to higher courts' precedents to preserve finality and predictability. (AI Summary)