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 T