Kesar Enterprises Ltd v. K.c.sarangi & Ors

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONWRIT PETITION (L) NO.1008 OF 2007 Kesar Enterprises Ltd.Vs.K.C.Sarangi & Ors. ..Petitioner ..Respondents Mr.P.J.Pardiwalla with Sanidha Vedpathaki/b.Maneksha & Sethna for the Petitioner.Mr.A.S.Rao for the Respondents. CORAM :- DR.S.RADHAKRISHNAN &V.C.DAGA, JJ.DATE : 30TH APRIL, 2007 P.C. by letter dated 10/11/2006 had raised categoricalobjections contending that there was no case made outfor such transfer. The provisions under Section127(2) clearly contemplates that a fair and reasonableopportunity of hearing should be given, which wasadmittedly not given to the Petitioner in the abovematter. The provisions of Section 127(1) and 127(2)further clearly contemplates that the reasons shouldbe recorded while passing an order. Admittedly, theimpugned order does not contain any reasonswhatsoever. Even the show cause notice does not giveclear reasons why the proposal was made for such atransfer, so as to enable the Petitioner to meet thesame. Under these facts and circumstances of the case, we quash and set aside the impugned order dated 14/03/2007. 4. However, we grant liberty to the Respondents to issue a proper show cause notice giving reasons asto why the Assessee’s case should be transferred fromBombay to New Delhi and thereafter after affording an opportunity of personal hearing to the Petitioner, the Respondents may pass appropriate order with reasons. 5. Rule is made absolute accordingly. (V.C.DAGA,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.)