Case Law Details
Dipankar Bhowmik Vs State of West Bengal And Ors. (Calcutta High Court)
In the legal landscape, the recent judgment in Dipankar Bhowmik Vs State of West Bengal has stirred discussions. The Calcutta High Court, through a detailed analysis, set aside an appellate order, raising concerns over the violation of principles of natural justice.
Detailed Analysis: Scrutiny of the Appellate Order
The crux of the matter lies in the appellate authority’s decision dated 29th May 2023, where the Joint Commissioner, State Tax, Berhampur Circle, passed an order against Dipankar Bhowmik. The grounds of concern revolve around the apparent disregard for principles of natural justice.
i. Violation of Opportunity: The appellant, Dipankar Bhowmik, contested that the appellate authority failed to provide adequate opportunity. The personal hearing, scheduled for 29th May 2023, proceeded without the appellant’s presence, leading to a decision against him.
ii. Unusual Expedited Proceedings: A glaring point of contention is the speedy disposal of the appeal. The appeal, filed on 25th May 2022, saw a delay of one year before being taken up for hearing. Remarkably, on the very first hearing date, the appeal was concluded, raising questions about due process.
iii. Neglect of Grounds: An alarming revelation is the neglect of the grounds raised by the appellant. Despite a comprehensive appeal petition spanning 38 pages, none of the raised issues were considered by the appellate authority, indicating a lack of thorough examination.
Conclusion: Set Aside and Remanded for Fresh Consideration
In light of the irregularities identified, the Calcutta High Court, through a decisive ruling, has set aside the order dated 29th May 2023. The matter is remanded to the appellate authority, emphasizing the need for a fair and thorough hearing.
The court emphasizes that the delay in taking up the appeal warranted the appellate authority to provide an additional opportunity to the appellant. The ruling stands as a testament to the importance of adherence to procedural fairness and the careful consideration of grounds raised in appeals.
Key Takeaways: Upholding Principles of Natural Justice
This legal episode serves as a reminder of the judiciary’s commitment to upholding principles of natural justice. The reevaluation of the matter ensures that the appellant receives a fair hearing, addressing concerns over the hasty disposition of the appeal. As the case moves back to the appellate authority, the eyes of legal observers remain keenly focused on the forthcoming proceedings.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
1. This intra court appeal is directed against the order dated 26th September, 2023 in WPA 23081 of 2023 by which the learned Single Bench declined to grant any interim order in favour of the appellant.
2. The writ petition is pending and a direction has been issued to file affidavit-in-opposition by the respondent department.
3. At the request of the learned advocates appearing for the appellant, the writ petition and the appeal are disposed of by this common judgment and order.
4. The petitioner was aggrieved by an order passed by the appellate authority, namely, the Joint Commissioner, State Tax, Berhampur Circle dated 29.05.2023 on the ground that the appellant did not have any adequate opportunity.
5. The appellate authority fixed the date of personal hearing on 29.05.2023 and admittedly the appellant did not attend the personal hearing and the order has been passed. Under normal circumstances, the court would have declined to interfere with the order.
6. However, we find that the appeal filed by the appellant was presented before the appellate authority on 25th May, 2022 and the appeal was taken up for hearing after one year and on the very first date, namely, 29.05.2023 the appeal has been disposed of.
7. Since there has been a delay of one year in taking up the appeal, the appellate authority could have granted one more opportunity to the appellant by issuing a fresh notice of hearing. Furthermore, we find that none of the grounds raised by the appellant in the appeal petition which is about 38 pages have been considered or dealt with.
8. Therefore, we are convinced that the appeal has to be heard out on merits and fresh orders have to be passed by the statutory appellate authority.
9. For the above reasons, this appeal as well as the writ petition are allowed and the order passed by the appellate authority dated 29.05.2023 is set aside and the matter is remanded to the appellate authority for fresh consideration.
10. The appellate authority shall fix a fresh date for personal hearing to the appellant or his authorized representative and after taking note of the grounds raised by the appellant and the documents that the appellant may produce, fresh orders be passed on merits and in accordance with law.
I want to be a paid subscriber. what is yearly subscription and mode of payment? please be informed the undersigned.