Court No. - 38
Case :- WRIT - C No. - 11151 of 2018 Petitioner :- Keran Singh Respondent :- State Of U.P. And Another Counsel for Petitioner :- Ravindra Kumar Counsel for Respondent :- C.S.C.,Baleshwar Chaturvedi
Hon'ble Ran Vijai Singh,J. Hon'ble Shashi Kant,J.
We have heard Sri Ravindra Kumar, learned counsel for the petitioner, Sri Baleshwar Chaturvedi, learned counsel appearing for respondent no.2 and learned Standing Counsel for State respondents.
By means of this writ petition prayer has been made to issue a writ of certiorari quashing final assessment order dated 30.12.2017.
The contention of the learned counsel for the petitioner is that after provisional assessment and before final assessment is made, the petitioner was to be noticed and specific date was to be fixed for filing objection against provisional assessment order but that has not been done hence entire exercise and its outcome is vitiated. Learned counsel for the petitioner further submits that the controversy involved in this case is squarely covered by judgment of this court dated 04.01.2018 rendered in Writ – C No.- 63028 of 2017 (Smt. Chhaya Gupta Vs. State of U.P. And 2 Ors.).
Learned counsel for the petitioner has invited attention of this court towards provisional assessment order dated 27.11.2017 (Annexure 2 to the writ petition) with a view to show before the court that after provisional assessment order, in the notice issued to the petitioner to file his objection within 15 date, no date has been mentioned.
The factum of the submissions of learned counsel for the petitioner in support of his submissions has not been disputed by learned counsel appearing for the respondent, therefore in such a situation, the judgment rendered in the case of Smt. Chhaya Gupta (supra) is fully applicable where in such a situation final assessment order has been quashed by the Division Bench.
Hence, the writ petition succeeds and is allowed. The final assessment order dated 30.12.2017 (Annexure 3 to the writ petition) is quashed on account of non observance of principle of natural justice. However, the concerned respondent is at liberty to pass a fresh order in accordance with law after fixing a date for filing objection by a fresh notice. In case such notice is issued and petitioner files his objection, needful will be done in the matter by passing reasoned and speaking order in accordance with law expeditiously.
Order Date :- 30.3.2018 KA