Patna HC quashed orders passed ex-parte without providing fair opportunity of hearing to the petitioner

Last updated: 08 September 2021

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The Patna High Court has quashed several orders issued by the Additional Commissioner of State Tax. The court found these orders to be unlawful because they were made 'ex-parte', meaning without hearing the petitioner, Rambabu Singh. This violated the principles of natural justice, as Mr. Singh was not given a fair opportunity to present his case. Additionally, the orders lacked sufficient reasoning for the amounts determined to be due.

Court :
Patna High Court

Brief :
In Rambabu Singh v. State of Bihar [Civil Writ Jurisdiction Case No.14475 of 2021 dated August 26, 2021], Rambabu Singh ("the Petitioner") filed the petitions to quash- two orders dated February 03, 2020; two order dated March 05, 2020 and one order dated December 28, 2020 ("the Orders") passed by Additional Commissioner of State Tax ("the Respondent") as the Orders were passed ex-parte and no fair opportunity of hearing was accorded to the Petitioner.

Citation :
Civil Writ Jurisdiction Case No.14475 of 2021 dated August 26, 2021

In Rambabu Singh v. State of Bihar [Civil Writ Jurisdiction Case No.14475 of 2021 dated August 26, 2021], Rambabu Singh ("the Petitioner") filed the petitions to quash- two orders dated February 03, 2020; two order dated March 05, 2020 and one order dated December 28, 2020 ("the Orders") passed by Additional Commissioner of State Tax ("the Respondent") as the Orders were passed ex-parte and no fair opportunity of hearing was accorded to the Petitioner.

The Respondent counsel submitted that he has no objection if the matter is remanded to the Assessing Authority for deciding the case afresh. Further, contended that, the case shall be decided on merits. Furthermore, assured that during pendency of the case, no coercive steps shall be taken against the Petitioner.

On perusal of all the facts and evidences the Honorable Patna High Court adjudicated that the Orders passed by the Respondent are bad in law. The Court gave two reasons-

(a) violation of principles of natural justice, as fair opportunity of hearing was not provided to the Petitioner;

(b) the Order passed ex-parte do not assign any sufficient reasons, as to how the officer determined the amount due and payable by the Petitioner.

On such context, the Orders were quashed by the Honorable Patna High Court.

FAQ :

The main issue was that the Additional Commissioner of State Tax passed several orders against Rambabu Singh without providing him a fair opportunity to be heard.

The Patna High Court quashed the orders because they violated the principles of natural justice by being made ex-parte and lacking sufficient reasons for the determined amounts.

'Ex-parte' means that the orders were made in the absence of one party, without that party being present or represented, and without giving them a chance to present their side.

In this case, the principles of natural justice refer to the right to a fair hearing and the requirement for decisions to be based on sufficient reasons.

The orders passed against Rambabu Singh were quashed by the Patna High Court, and the case was to be decided afresh by the Assessing Authority.