M/S Tata Chemicals Ltd. vs Asstt. Commissioner & Another on 24 February, 2011
9. Shri Agrawal has also relied upon the judgments of the Supreme Court in Assistant Commissioner, Commercial Taxes Vs. Shukla & Brothers, (2010) 4 JT 35, the judgment of this Court in Swati Gramodyog Vs. State of U.P. & Ors., (2009) 40 NTN 269 and U.P. Cooperative Federation Ltd. Vs. State of U.P., 2010 (8) VSTI page B-607. In these cases the Court has held that atleast prima facie findings should have been recorded by the Addl. Commissioner to indicate that how and in what manner the petitioner is liable to pay tax under escaped liability. Even if statute does not provide, it is obligatory upon the administration or the quasi judicial authority to assign reason while affecting civil rights of a party.