Case Law Details
Munesh Enterprises, Guna through its Proprietor Pratap Singh Dhakad Vs State of M.P. and another (Madhya Pradesh High Court)
It appears that grant of an opportunity to cross-examine is a concomitant of the expression “Reasonable Opportunity”. In the instant case, the matter was remanded by the State only for the purpose that opportunity of cross-examination which was not afforded to the petitioner in respect of the documents of the Krishi Upaj Mandi Samiti, Guna (M.P.) should now be afforded. However, when the matter was taken up after receipt on remand, the Appellate Authority seems to have brushed aside the prayer for cross-examination by presuming without any basis that the records being 17 years old may not be available with the Krishi Upaj Mandi Samiti, Guna (M.P.). The least that was required of the Appellate Authority was to afford an opportunity to the petitioner to produce those records or to summon those records directly from the Krishi Upaj Mandi Samiti, Guna (M.P.), as the case may be and if the attempt would have failed then the Appellate Authority/Assessing Authority was well within its powers to proceed in accordance with law, but not otherwise.
Since the Appellate Authority has passed the impugned order by assigning reasons which cannot stand the test of reasonableness as authority fails to even address the issue in its right perspective, this Court is of the considered view that the power of judicial review deserves to be exercised u/Art.226 of Constitution in favour of the petitioner.
Consequently, the petition stands allowed to the extent indicated below:-
(i) The impugned order Annexure P-14 dated 31.01.2012 passed by the Additional Commissioner, Commercial Tax, Gwalior (M.P.) is hereby set aside.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
