High Court: Notice Alone Is Not Enough; Effective Hearing Required Under Natural Justice

The High Court has observed that merely issuing a notice does not satisfy the principles of Natural Justice. Where an administrative decision may adversely affect a person’s rights, interests or property, the person must be given a reasonable and effective opportunity to present their case.

Case Background:

The petitioner, Engineer Md. Mohosin, proprietor of M/S Master & Brothers and M/S Janata Syndicate, challenged tax revision orders concerning the 2016–17 to 2020–21 assessment years.

The authorities issued notices on 26 May 2025, fixing the hearing for 2 June 2025. The petitioner claimed that he did not receive the notice properly and was not given sufficient time to prepare his case. The revision applications were subsequently disposed of in his absence, resulting in a tax demand of approximately Tk 6.90 crore.

The petitioner later approached the High Court after his bank account was frozen.

Court’s Observation:

The High Court emphasized the principle of Audi Alteram Partem, meaning that a person must be heard before an adverse decision is made.

The Court held that an effective hearing requires more than merely sending a notice. The affected person must have reasonable time to prepare, submit documents and evidence, and respond to the allegations or materials against them.

The Court also noted that the records did not sufficiently establish proper service of the notice, including the absence of adequate proof of delivery.

Judgment:

The High Court declared the impugned revision orders without lawful authority and of no legal effect and remanded the matter for fresh hearing in accordance with law.

The authorities were directed to complete the rehearing within 45 days of receiving a copy of the judgment.

Legal Lesson:

A hearing must be real and effective, not merely procedural. Failure to provide reasonable notice and adequate opportunity to be heard may render an adverse decision inconsistent with the Natural Justice principle of Audi Alteram Partem.

Case Information:

Case: Engineer Md. Mohosin vs. Commissioner of Taxes, Taxes Zone-1, Chattogram & Others

Writ Petition: No. 2508 of 2026

Court: High Court Division, Supreme Court of Bangladesh

Judgment: 5 July 2026

Full Judgment Published: 9 September 2026

Bench: Justice S. M. Moniruzzaman and Justice Dhihedar Masum Kabir

Constitutional Basis: Articles 102(1) and 102(2)

BD Law Post/Masum