REGENT COMPUTRONICS PVT. LTD.

MENA TRANSPORT Appellant

V/S

ASSISTANT COMMISSIONER OF COMMERCIAL TAX Respondents

Referred Judgements :-

RIDGE V. BALDWIN [REFERRED TO]
ANISMINIC LTD. V. FOREIGN COMPENSATION COMMISSION [REFERRED TO]
T.A.KUPPUSWAMI CHETTIAR AND CO. V. STATE OF TAMIL NADU [REFERRED TO]
PROVINCE OF BOMBAY VS. KHUSHALDAS S ADVANI SINCE DECEASED AND AFTER HIM HIS LEGAL REPRESENTATIVE A GOVINDRAM KHUSHALDAS AND B RAMCHAND KHUSHALDAS [REFERRED TO]
STATE OF ORISSA VS. BINAPAIRI DEI [REFERRED TO]
HINDUSTAN STEEL LIMITED VS. STATE OF ORISSA [REFERRED TO]
MANEKA GANDHI VS. UNION OF INDIA [REFERRED TO]
R B SHREERAM DURGA PRASAD AND FATEHCHAND NURSING DAS VS. SETTLEMENT COMMISSION IT AND WT [REFERRED TO]
MANAGEMENT OF M S NALLY BHARAT ENGINEERING COMPANY LIMITED VS. STATE OF BIHAR [REFERRED TO]
COMMISSIONER OF SALES TAX VS. SUBHASH AND CO [REFERRED TO]
RAMPIYARI KHEMKA VS. COMMISSIONER OF INCOME TAX WEST BENGAL [REFERRED TO]
BAGSU DEVI BAFNA VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
M APPUKUTTY VS. SALES TAX OFFICER SPL CIRCLE I KOZHIKODE [REFERRED TO]
SUBHASH AND COMPANY VS. COMMISSIONER OF SALES TAX [REFERRED TO]

JUDGEMENT

(1.) JUSTICE hurried is justice buried. Rule of audi alteram partem (No one should be condemned unheard) or audiatur et altera pars (Hear the other side ). Nemo in-auditus condemnari debet is non sit contumax (No man should be condemned without being heard unless he be contumacious ). Qui aliquid statuerit, parie inaudita altera, acquum licet, dixerit, haud acquum facerit (He who determines any matter without hearing both sides, though he may have decided right, has not done justice ). Justice should not only be done, but be seen to be done.

(2.) THESE are some of the basic maxims/principles which are sine qua non for the enforcement of rule of law as well as rule of justice.

(3.) IN this petition under article 226/227 of the Constitution of India the petitioner has prayed for quashment of orders dated June 6, 2003 and June 13, 2003 passed by the Assistant Commissioner of Commercial Tax, Check-post, Gavadi, Sendhwa (MP) under Section 45-A (12) of the Madhya Pradesh Commercial Tax Act, 1994 (for brevity "the Act of 1994") respectively.

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MENA TRANSPORT Vs. ASSISTANT COMMISSIONER OF COMMERCIAL TAX

Referred Judgements :-

JUDGEMENT

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