SHIV NARAIN DHABHAI Vs. COMMISSIONER OF WEALTH TAX

JUDGEMENT

(1.) THIS writ petition under Article 226 of the Constitution of India is directed against the order of the CWT, Jodhpur, dated January 11, 1979 (marked Ex. 14), whereby the Commissioner rejected the petitioner's application under Section 18B of the Wealth-tax Act, 1957 (which will hereinafter be referred to as " the Act").

(2.) THE assessment years under consideration are 1968-69 to 1974-75. THE assessee made an application on December 18, 1976, under Section 18B of the Act praying for waiver of penalty in respect of the assessment years referred to above. THE Commissioner passed a brief order on this application rejecting the same. THE learned counsel for the petitioner has urged the following three points in support of this petition :

(3.) HAVING given our careful consideration to the matter, we have come to the conclusion that the assessee in the present case was not given full opportunity to represent his case. The order also suffers from mis-statement of facts as pointed out above. The order is bad also because it does not record the reasons in support of the conclusion arrived at by the authority. In this view of the matter, the impugned order cannot be sustained in law.