Tax reports can be upheld without cross-examination if principles of natural justice followed

Foods, Fats and Fertilizers Limited Vs State of Andhra Pradesh (Andhra Pradesh High Court)

The primary legal question in this case is whether the report from the Commercial Tax Department in Bombay can be relied upon without giving the petitioner an opportunity to cross-examine the officers who authored the report.

Case Analysis: The Appellate Tribunal concluded that the necessity of cross-examining government officers does not arise when these officers issue statements or inquiry reports based on available records. This view was supported by precedents from

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