Attending Personal Hearing

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

12 May 2010 Senior Officers of Revenue Department act also in quasi-judicial capacitiy. As hearing etc before a court are open process, can anybody (who are not parties) have right to witness the actual hearing held by such quasi-judicial authorities?

Amit Sheode

Amit Sheode (Expert)
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13 May 2010 Law in India mandates that judicial & quasi judicial authority is saddled with a duty to pass a reasoned order in an open Court.
However the same does not apply to fiscal proceedings in so far as the concerned statutes have a provision which mandates that the information in respect of an individual proceeding shall not be made public except in certain circumstances.
Therefore a third party cannot claim a right to witness the quasi judicial proceeding.

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Querist : Anonymous

Querist : Anonymous (Querist)

13 May 2010 Thanks for your valuable opinion. What are the statutes and what are circumstances? Can you you please quote any authority?

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Amit Sheode

Amit Sheode (Expert)
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14 May 2010 Pls go through Sec 71(1) of MVAT Act which prohibits disclosure of information by a public servant except in specified circumstances.
Also go through Sec 138(2) r/w Sec 280 of Income Tax Act
Pls see the following authorities
194 ITR 228 (SC) Dagi Ram Pindi Lall vs Trilor CHand Jain
260 ITR 426 ( Orissa) Debasis Sahu vs Nabeen Sahu

Querist : Anonymous

Querist : Anonymous (Querist)

15 May 2010 Thank you very much for the references. I quote from the said judgment - From the above decisions, it is clear that it is open to the Commissioner of Income-tax to claim privilege in respect of a document summoned by the court and it is for the court to decide whether the privilege can be granted or refused."
So in a case where no order of Court of Law, the commissioner, can perhaps exercise his privilege. Then it, the permission for presence by a third party is to be acceded or refused by the Revenue officer. But there is no blanket bar on such issues.