VEHALANA STEELS Vs. STATE OF U P

JUDGEMENT

(1.) IT is alleged by the petitioner that after the survey on 12. 7. 2007 by the team of the Respondent- Department, the petitioner was called upon by the Deputy Commissioner (SIB) Trade Tax, Muzaffar Nagar (hereinafter referred for short as DC SIB) for producing the accounts, which the petitioner claims to have produced. The petitioner also claims to have participated in the proceedings be fore the said DC SIB. Further, according to the petitioner, the DC SIB submitted a report as a result of the said inquiry, whereafter notice for provisional assessment has been issued to the petitioner. The petitioner further submits that despite request of the petitioner copy of the report submitted by the DC SIB has not been supplied to the petitioner. The prayer in this writ petition is to restrain the provi sional assessment proceedings till the supply of the said report of the DC SIB.

(2.) WE have heard the learned Counsel for the petitioner and the learned Standing Counsel.

(3.) THOUGH the aforesaid law was in respect of the proceedings arising out of a disciplinary matter, in our view the dictum would apply to all such cases where an order passed is likely to cause civil consequences whether judicial, quasi judicial or administrative. However, the said requirement may be checked by leg islature by making appropriate provision but in the absence thereof, we have no manner of doubt that no document or material can be relied by an authority for passing an order without disclosing the same to the affected party otherwise the ultimate order would be in violation of natural justice. The present case also where assessment is proposed by the authority based on a survey and the report sub mitted on the basis of the said survey, the authority before acting upon such report is bound to disclose the said report to the person concerned otherwise it would amount to take a decision without disclosing adverse material to the per son concerned.