SIRPUR PAPER MILL LTD. vs THE COMMISSIONER OF WEALTH TAX, HYDERARAD

The Supreme Court held that the Commissioner of Wealth Tax, while disposing of revision applications under Section 25 of the Wealth Tax Act, 1957, must exercise quasi-judicial powers independently and cannot be influenced by directions from the Board of Revenue. The Court set aside the Commissioner's order, emphasizing that he had failed to apply his own judgment and had improperly sought instructions from the Board. The ruling clarified that the quasi-judicial nature of the Commissioner's role requires adherence to principles of natural justice and impartiality in decision-making.