This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Retired VAT Officer can be appointed as member of VAT Tribunal: HC
Case Law Details
- Case Name
- Bihar Value Added Tax Act Vs Commercial Taxes Bar Association (Patna High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Patna High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
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 th...
