DALJIT SINGH S Vs. COMMISSIONER OF WEALTH TAX

JUDGEMENT

(1.) THIS order will dispose of Civil Writ Petitions Nos. 3694 and 3695 of 1972, as undisputably an identical question of law is involved in both these petitions.

(2.) THE petitioner impugns the orders passed by the CWT under Section 18(2A) of the W.T. Act, 1957 (annex. P-4 in both the petitions), whereby he declined to waive or reduce the penalties imposed on him for the assessment years 1968-69 and 1969-70. THE primary challenge of the petitioner is that before passing the impugned orders, no opportunity of hearing of any sort was granted to him and thus the principles of natural justice stood violated. In the return filed by the Commissioner it has been averred that before passing the impugned orders the matter had been considered by him carefully and the petitioner was not heard personally as no such opportunity was required to be given to him.