IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6TH DAY OF NOVEMBER, 2019 BEFORE THE HON’BLE MRS.JUSTICE S.SUJATHA W.P.No.51723/2017 (EXCISE) BETWEEN :
GODAVARI BIO-REFINERIES LIMITED, COMPANY REGISTERED UNDER COMPANY RULES ACT, HAVING ITS REGISTERED OFFICE AT SOMAIYA BHAVAN, NO.45/47, MAHATMA GANDHI ROAD, FORT, MUMBAI-400 001, HAVING ITS REGIONAL OFFICE, AT 4TH FLOOR, TOWER BLOCK, UNITY BUILDING, J.C. ROAD, BANGALORE-560 002, REP BY ITS AUTHORIZED SIGNATORY, SHRI C.P.POOJARI, ASSISTANT GENERAL MANAGER. ...PETITIONER (BY SRI T.P.VIVEKANANDA, ADV. FOR SRI P.S.MANJUNATH, ADV.) AND :
1 . THE PRINCIPAL ACCOUNTANT GENERAL, ESRA, KARNATAKA, I FLOOR, "A" BLOCK, RSA WING, NEAR M.S. BUILDING, AUDIT BHAVAN, PARK HOUSE ROAD, BANGALORE-560 001.
2 . THE SENIOR AUDIT OFFICER/RA-III OFFICE OF THE ACCOUNTANT GENERAL (E & RSA), REVENUE AUDIT WING, AUDTI BHAVAN, "A" BLOCK, I FLOOR, COFFEE BOARD BUILDING, Dr. AMBEDKAR VEEDHI, BANGALORE-560 001.
3 . EXCISE COMMISSIONER IN KARNATAKA TTMC, "A" BLOCK, BMTC COMPLEX, SHANTHINAGAR, BANGALORE-560 027.
4 . THE DEPUTY COMMISSIONER OF EXCISE BAGALKOT DISTRICT, BAGALKOT-587 101.
5 . THE SUPERINTENDENT OF EXCISE GODAVARI BIO REFINERIES LIMITED, DISTILLERY DIVISION, SAMEERWADI TALUK, MUDHOL, BAGALKOT DISTRICT-587 316. …RESPONDENTS (BY SMT.NILOUFER AKBAR, AGA.) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE AUDIT REPORT OF R-2 FORWARD UNDER THE LETTER DATED 18.08.2015 AT ANNEXURE-Q.
THIS PETITION COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, THE COURT MADE THE FOLLOWING:
O R D E R The petitioner has challenged the order dated 14.8.2017 passed by the respondent No.4 whereby the request of the petitioner to waive of the arrears towards audit amount has been rejected.
2. The petitioner is before this Court in the second round inasmuch as the challenge to the audit report at Annexure-Q is concerned. In the first round, this Court in W.P.No.3245/2017 and allied matters (D.D.17.7.2017) considering the grievance of the petitioner relating to the demand made by the respondent authorities to pay certain dues on the basis of the audit objections raised by the office of the Accountant General, has directed the petitioner to approach the Deputy Commissioner of Excise, Bagalkot, respondent No.4 herein, with a representation and relevant documents and the said authority was directed to pass appropriate speaking order deciding such objections of the petitioner within a time frame.
3. Pursuant to the said order, the petitioner has submitted detailed objections as per Annexure-X to the writ petition.
4. The respondent No.4 has passed the order rejecting the request of the petitioner to waive of arrears towards the audit amount.
5. The order impugned at Annexure-Y by any stretch of imagination cannot be construed as a speaking order. It is well settled principle that the order of the quasi-judicial authority should explicitly spell out the reasons for arriving at a decision. The link between the decision and the reasons for arriving at such decision is mandatory. The respondent No.4 has not made any attempt to record any reasons for arriving at a decision despite this Court has directed to pass a speaking order. Any order of this court has to be implemented in letter and spirit. The order impugned is wholly misconceived, accordingly deserves to be quashed. Hence, Annexure-Y is quashed.
Writ petition stands disposed of restoring the matter to the file of the respondent No.4 to re-consider the matter and pass a speaking order in the light of the observations made herein above after providing an opportunity of hearing to the petitioner. The petitioner shall appear before the respondent on 18.11.2019 without awaiting for any notice. The respondent No.4 shall provide an opportunity of hearing to the petitioner and thereafter pass a speaking order considering the objections filed as per Annexure-X to the writ petition in accordance with law, in an expedite manner, in any event, not later than two weeks from 18.11.2019. The petitioner is at liberty to produce additional evidence, if any.
Writ petition stands disposed of in terms of above.
Sd/- JUDGE Dvr: