Case Law Details
The present is not a case of pecuniary bias. What is argued is likelihood bias as the Member appellant was earlier working with the Commercial Taxes Department. Mere fact that at one point of time, the officer was working with the Commercial Taxes Department, cannot be a reasonable suspicion to disqualify him for appointment. He has no interest, either pecuniary or otherwise, which may afford strongest proof against his neutrality. Therefore, mere fact that he was serving the State Government, he will have a natural bias towards the State is too wide a proposition to be accepted. In view of the development of law as to when non-pecuniary bias will vitiate an action, though he will have a natural bias towards the State is not justified.
Therefore, on the basis of mere fact that the members were the officers of the Commercial Taxes Department, it is not reasonable to infer that they will be prejudiced in favour of the Revenue.
The expressions “administration of Accounts” or “financial Management” are not defined under the Act. Therefore, such expressions have to be given ordinary meaning to such words. The argument that Clause (c) has to be read ejusdem generis to Clause (a) and (b) of Section 3 to contend that the member has to be qualified Chartered Accountant or having fair knowledge of accounts is not a legitimate inference. Though the one post is popularly called as the Member (Accounts), the experience of a candidate of working in Commercial Taxes Department would be helpful in discharge of the appeals by the Tribunals in the matter of Commercial Taxes. The experience which he has gained while working in the Commercial Taxes Department is in the field of Applied Accounts, therefore, it cannot be said that he does not have experience in administration of accounts. The assessment undertaken by the candidates gives him insight of the financial management given by the assessees. Therefore, it cannot be said that respondent No.6, appointed as Member (Accounts) is ineligible for appointment as a member in view of the fact that he has no experience of administration of accounts or financial management. Still further, only one candidate is a Chartered Accountant whereas another candidate is a Commerce and Law Graduate and has done M.B.M. in Finance. The three candidates are the members of Bihar Finance Service and have worked in the Commercial Taxes Department. Therefore, the State had to choose out of the limited choice available. Thus, respondent No.6 cannot be said to be wholly ineligible candidate and a wrong choice to discharge the duties as Member (Accounts).
Relevant Extract of the Judgment
The challenge in the present petition is to the notification dated 3rd of September, 2015 (Annexure-5) issued by Commercial Taxes Department by which respondent No.6 was appointed as Member (Accounts) of Commercial Taxes Tribunal in exercise of the powers conferred under Section 9(3) of the Bihar Value Added Tax Act, 2005 (hereinafter referred to as the Act).
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