(1.) The writ petitioner claims in this petition to have quashed an order dated 21-1-78/2-1-78 whereby the Additional District Magistrate sought to impose a levy of Rs. 60816 upon the petitioner for making of bricks. The imposition was made for alleged unauthorised use by the petitioner of minor minerals and as such the Rules in that regard made in West Bengal were referred to and specific reference was made to Rule 24 thereof.
(2.) The impugned imposition is preceded by a notice dated 14/11/1977 whereby the writ petitioner was asked to attend the brick field for the purpose of assessment. It is quite clear that the authorities did not give the writ petitioner any opportunity to make out a case that the Rules were inapplicable to the writ petitioner or that for some other reasons no imposition of royalty was to be made upon the writ petitioner at all.
(3.) In case the writ petitioner's stand was that such royalty was payable, then and in that event, a visit to the brick field for the purpose of assessment of such royalty would sufficiently serve the needs of natural justice. If however the writ petitioner's case is that no royalty is at all payable for some reason or the other then and in that event the authorities were bound to give a hearing in that regard and it would not be proper from the point of view of the Rules of natural justice to proceed straightway for assessment of royalty with a closed mind that royalty is payable by the writ petitioner.