TANKESWAR DUARA Vs. ASSAM BOARD OF REVENUE

JUDGEMENT

(1.) THIS petition under Article 226 of the Constitution is directed against the order dated 6-9-1980 passed by the Assam Board of Revenue in its appellate jurisdiction under the Assam Excise Act, 1910.

(2.) THE facts giving rise to this petition may be stated as follows :

(3.) LEARNED counsel for the petitioner submits first that after conclusion of arguments of both the parties, the Board has no power to order further investigation by invoking Rule 17(3) of the said Regulation; secondly, the order violates principle of natural justice; the petition was heard behind the back of the petitioner and the opportunity provided for in sub-rule (4) of Rule 17 cannot cure the illegality committed for violation of principle of natural justice. Learned counsel for the respondent No. 3 contends that before pronouncement of decision, the Board can exercise its power to order further investigation under Rule 17(3) of the said Regulation, when it thinks if necessary. It is urged that it is not incumbent on the part of the Board to give notice on hearing of the application filed by the respondent No. 3 and hear the petitioner before passing such an order as the parties would be entitled to address the Board on the points arising out of the further investigation.