M/S Modern Lock Manufacturing ... vs State Of U.P. And Others
2012 Latest Caselaw 1846 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 32
 

 
Case :- WRIT TAX No. - 609 of 2012
 

 
Petitioner :- M/S Modern Lock Manufacturing Company
 
Respondent :- State Of U.P. And Others
 
Petitioner Counsel :- N.R. Kumar,Vishwjit
 
Respondent Counsel :- C.S.C.
 

 
Hon'ble Ashok Bhushan,J.

Hon'ble Prakash Krishna,J.

Heard learned counsel for the petitioner and learned standing counsel.

By consent of learned counsel for the parties, the writ petition is finally disposed of. By this writ petition, the petitioner has prayed for quashing the order dated 29th March, 2012, by which Additional Commissioner Grade-I Commercial Tax Aligarh Zone Aligarh (Respondent no. 2) has granted permission under proviso to Section 21 sub-section (2) of the U.P. Trade Tax Act for the assessment year 2005-06 (U.P. and Central).

The petitioner's grievance is that notice dated 28.03.2012 was issued by respondent no. 2 which could be served on the petitioner at 8:00 P.M. on 28.03.2012 and the petitioner was required to submit his reply on next day i.e. 29.03.2012 at 11:00 A.M. The petitioner appeared and submitted an application praying that he should be given copy of complaint which has been received along with relevant document. The petitioner's case is that respondent no. 2 on the next day has granted permission vide order dated 29th March, 2012. It is submitted by learned counsel for the petitioner that no adequate opportunity was given to the petitioner to submit his reply whereas the re-assessment proceeding was being proposed on the basis of some complaint which was never disclosed to the petitioner and the same was shown on the day when order dated 29th March, 2012 was passed.

Considered the submissions of the learned counsel for the petitioner specially with regard to large number of factual aspects to which the petitioner was required to submit reply. Notice of less than one day was not sufficient. On the day, when the order was being passed showing complaint to the assessee is not sufficient compliance of natural justice. Principle of natural justice requires adequate opportunity to a person to meet the case set up again. Present is the case where the order dated 29th March, 2012 has been passed, is clear violation of principle of natural justice and deserves to be set aside on this ground alone.

In the result, we set aside the order dated 29th March, 2012. The petitioner may submit certified copy of this order before respondent no. 2 who after giving an opportunity to the petitioner, may consider the reply of the petitioner and pass fresh order in accordance with law. It shall be open for the authorities concerned to take final decision within further period of two months.

With the aforesaid observations, the writ petition is allowed.

(Prakash Krishna,J)       (Ashok Bhushan,J)

Order Date :- 17.5.2012

MK/