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PANKAJ BHATIA
Dev Priya Industries Pvt. Ltd. – Appellant
Versus
Cess Appellate Committee,U. P. – Respondent
| Table of Content |
|---|
| 1. petitioner runs industry, subject to cess under 1977 act. (Para 3) |
| 2. petitioner argues lack of natural justice in assessment. (Para 4) |
| 3. respondent cites availability of alternative remedy. (Para 5 , 6) |
| 4. court observes violation of natural justice principles. (Para 7 , 8) |
| 5. assessment order quashed due to procedural violations. (Para 9) |
| 6. writ petition disposed of. (Para 10) |
JUDGMENT
Pankaj Bhatia, J.
Heard Ms. Samita Chitranshi, learned counsel for the petitioner, Sri. Ashok Kumar Verma, learned counsel appearing on behalf of the respondent nos. 2 and 3 and perused the material brought on record.
2. The present writ petition is being disposed of with the consent of the parties as the preliminary issue raised before this Court pertains to not adherence of principles of natural justice.
3. The facts in brief are that the petitioner claims to be running an industry, which consumes water and is liable to pay cess in terms of the provisions of Water (Prevention and Control of Pollution) Cess Act, 1977 (hereinafter referred as Cess Act). The case of petitioner was that in terms of the provisions as contained in Section 3 of the 1977 Act, the petitioner was submitting th
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A quasi-judicial authority must record reasons for its decisions to ensure fairness and accountability in the decision-making process.
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