JAGDISHGIRI K GOSWAMI Vs. STATE OF GUJARAT

JUDGEMENT

(1.) THE petitioner has approached this Court with this petition under Article 226 of the Constitution of India challenging two orders dated 29. 08. 1997 and 18. 12. 1998 and consequential action on the part of the respondent authorities making following prayers :-

(2.) THE case of the petitioner stated in brief is that the petitioner is engaged in the business of entertainment through Video Cable Network in the name and style of Alpha Cable Vision in the GIDC area of Ankleshwar, Dist. Bharuch. The business was started somewhere in 1991 and was then registered in 1994 as per the requirements of law. On 28. 02. 1997, the business premises of the petitioner were visited upon by the respondent authorities and requisite details and information were not made available to the authorities by the person concerned. The authorities thereupon issued a show-cause notice to the petitioner which was replied to by the petitioner and certain documents were then furnished. Thereafter, the respondent authorities passed order dated 29. 08. 1997. The said order remained unchallenged by the petitioner. At a later point of time, the order was taken in review and second order was passed on 18. 12. 1998. That order was also not challenged by the petitioner. Thereafter, the respondent authorities initiated recovery proceedings and pursuant to those recovery proceedings, communications were addressed to the petitioner which prompted the petitioner to approach this Court with this petition under Article 226 of the Constitution of India.

(3.) WE have heard Learned advocate Ms. K. J. Brahmbhatt. She has contended that the show-cause notice indicates that the assessment was made on the basis of the information received through interrogation of people and from the knowledge derived from other sources. What were the sources of that information has never been made known to the petitioner and, therefore, the principles of natural justice are violated. She, therefore, submitted that the petition may be entertained.