– “Issuance of notice is not an empty formality to be completed only to protect the record from a technical vice of violation of rules of natural justice”
The Allahabad High Court quashed assessment order enhancing house tax as only one day’s notice was granted for hearing.
The impugned assessment order was ex parte and that it has revised and substantially enhanced the assessment of the petitioner’s house property. Therefore, it is to be ascertained if opportunity of hearing was granted to the petitioner. The facts are apparent on the face of record. The impugned order dated 21.03.2024 was preceded by notice dated 14.03.2024, fixing the date 16.03.2024.
Such notice was served on the petitioner through its employee on 15.03.2024. On 16.03.2024, the petitioner appeared before the Tax Superintendent ( through counsel ) and sought adjournment for 20 days. That application was received by the Zonal Officer, Zone – 3, Nagar Nigam, Gorakhpur.
The impugned order recites that adjournment was sought. The next date fixed in the proceeding was 18.03.2024. In that regard, in paragraph no.22 of the writ petition it has been asserted that no hearing took place on 18.03.2024. On the contrary, the order records that the petitioner did not appear on 18.03.2024.
A Division Bench of Justices Donadi Ramesh and S. D. Singh observed that “Once opportunity of hearing is mandated by the law, it reassures the noticee that he would deal with fairly and in accordance with law. Issuance of notice and giving opportunity to respond to the notice is a real safeguard against arbitrary and capricious exercise of power by quasi judicial authorities. It runs parallel to the obligation of the quasi judicial authorities to confront the noticee with adverse material and therefore the likely reasoning that he has to meet for which such notice has been issued.”
“Therefore, it was incumbent on the respondent authority to have issued a proper notice to the petitioner disclosing all adverse material/facts that were sought to be relied against it. Thereupon sufficient time should have been granted to the petitioner to articulate and submit its reply thereto. Only when such notice and its reply were complete, effective hearing may have arisen by giving due notice/time to the petitioner to participate in the same. In the present facts, by practising undue haste that essential requirement of law that ensures fairness in the proceedings and also allows this Court to test the correctness of the decision making process that may be put to question, has been violated” the Court noted.
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