MADURAI METAL INDUSTRIES Vs. UNION OF INDIA

JUDGEMENT

(1.) THE petitioner in W. P. Nos. 15770 to 15773 of 1990 is the appellant in these four writ appeals. THE respondents in the writ petitions are the respondents in the writ appeals. We propose to refer to the parties as per their nomenclature in the writ petitions. THE petitioner challenged in the writ petitions the show cause notices under Section 16 of the Tamil Nadu General sales Tax Act, 1959. Before the learned Single Judge, who dealt with the writ petitions, two contentions were raised; one is that the show cause notices have clearly indicated closed mind and this vitiated them. THE second is that the third respondent abdicated his powers by simply copying the notice issued by the second respondent under the Central Excise Act. THE learned Single Judge found that the third respondent is not justified in drafting the impugned show cause notices in the manner in which they were done. However, the learned single Judge opined that it would suffice the purpose, if direction is given to the third respondent to consider the objections impartially and with care, not with a closed mind. THE learned Single Judge was also of the view that there are appeals and revisions to higher authorities and hence there is no need for interference in writ powers with the impugned show cause notices. As a result, the writ petitions were dismissed. THEse four writ appeals are directed against the common order of the learned Single Judge.

(2.) CONSIDERING the limited scope of the controversy in the writ appeals, we deemed fit to order notice of motion. Notice of motion has been served and there is representation by counsel for the respondents. The counsel for the parties made their submissions and we are proceeding to dispose of the writ appeals on merits today itself.

(3.) INDR. Anil Kumarv. State of West Bengal 1983 (2) SLR 306] a learned Single Judge of the High Court of Calcutta observed that is well-settled that the rules of natural justice will apply where the charge-sheet was framed with a closed mind.