K GOPALAKRISHNA BHAT Vs. CHIEF EXECUTIVE OFFICER

JUDGEMENT

(1.) THE grievance of the petitioner is that the order Dated 3. 6. 2002, Annexure 'a' passed by the 1st respondent appellate authority while dismissing the appeal against the revision of property tax by the 2nd respondent is one without application of mind, cryptic and tantamounts to denial of justice.

(2.) AN examination of Annexure-A discloses that the appellate authority has not set out any reasons for dismissing the appeal muchless for affirming the order appealed against the contentions urged by the petitioner in the appeal are not even adverted to in the order. The order is cryptic, is without application of mind, and suffers from the vice of denial of justice. There can be no doubt that the grievance of the petitioner is well founded.

(3.) THE Supreme Court in the case of Mangalore Ganesh Beedi Works v. C. I. T. Mysore (2005 )4 Complj29 (SC ), (2005 )193 CTR (SC )590 , [2005 ]273 itr56 (SC ), JT2005 (2 )SC 442 , (2005 )2 SCC329 while holding that failure to give reasons amounts to denial of justice, observed thus: