When proceeding/hearings were held, then order/proceeding sheet should be available

BBC World News Limited vs. ADIT (Delhi High Court)

We have examined the original record but did not find the proceedings or order sheets relating to original proceedings on record. This is a serious lapse, and it is apparent that the proceeding sheets in the respondents^‟ custody and charge, have been removed. The record belongs to the respondents and was in their custody and charge. It was’  their duty and obligation to maintain the records properly and as per law and to ensure their sanctity and accuracy. The records cannot and should not be interpolated or changed. The petitioner has as Annexure P-10 to the additional affidavit, filed copy of the order sheets relating to the original assessment proceedings and as per the petitioner on 22^nd March, 2006, the following order was passed : “Present Sandeep Chaufla and Saloni Singhal and filed India specific revenue and expenses”. The petitioner has also filed what is stated to be verbatim order sheets dated 28^th February, 2006 and 2^nd March, 2006 which again do not find place in the original records. It is obvious that when proceeding / ‘hearings were held, then order/proceeding sheet should be available.

This High Court has in some cases earlier adversely commented about record maintenance by the Revenue as it is unacceptable and faulters on the principle of good governance. Facts mentioned above do not disclose a commendable situation and in fact the situation appears to be alarming and perilous. This requires urgent effective remedial steps. Failure to maintain records has resulted in serious allegations being made that the papers/documents have been tempered or removed etc.The papers/documents on record are not serially numbered and indexed. We also note that it is not practice of the department to give acknowledgement of papers submitted during the course of assessment proceedings.