The principle of justice should manifestly be seen to be done applies to judicial, quasi-judicial, and administrative proceedings, and a person cannot act as a Judge in his own cause or be interested in the outcome of the proceedings.

JUDGMENT :

1. Heard learned counsel for the parties.

2. Pursuant to the order dated June 27, 2000 the petitioner has filed today the certified copy of the assessment order dated January 21, 1999 under the Orissa Sales Tax Act which relates to the year 1996-97. Although many contentions were raised in support of the writ petition, we need not examine them as the matter can be decided on the following : short point being that the reporting officer himself cannot be the assessing officer. It is said that justice should not only be done but should manifestly be seen to be done. Justice can never be seen to be done if a person acts as a Judge in his own cause or is himself interested in its outcome. This principle applies not only to judicial proceedings but also to quasi-judicial and administrative proceedings. In the case at hand, there is no dispute that the reporting officer himself took up the impugned assessment proceedings and completed the same. This he could not have done.

3. In the result, the assessment order dated January 21, 1999 passed by the Sales Tax Officer, Cuttack-I, East Circle, Cuttack at annexure 5 and the first appellate order of the Assistant Commissioner of Sales Tax, Cuttack-I Range, Cuttack dated December 9, 1999 in Sales Tax Appeal No. AA 656 CU-I E/98-99 at annexure I are hereby set aside. The department is free to proceed with the matter in accordance with law.

4. It was brought to our notice that the same officer is still continuing as the Sales Tax Officer in Cuttack-I East Circle, Cuttack. In the fitness of things, the assessment proceeding may be taken up by any other officer of the same rank.

5. The writ petition is accordingly allowed.

6. Urgent certified copy of the order be granted on proper application.

Final Result : Allowed