COCA COLA EXPORT CORPORATION PAKISTAN BRANCH vs DEPUTY COMMISSIONER INLAND REVENUE administrative decisions

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COCA COLA EXPORT CORPORATION PAKISTAN BRANCH VS DEPUTY COMMISSIONER INLAND REVENUE administrative decisions---Reasons for a decision, non-providing of---Indian perspective---The requirement to give reasons for a decision has been expanded by increasing the scope of judicial review of administrative decisions---What started as a mere exception (that of providing reasons for a decision) has now replaced the established proposition which stated that reasons need notbe afforded for administrative decisions---Said development has been brought about through various judicial pronouncements in India and other foreign jurisdictions---a right to reasoned decision has become, over time, to be an indispensable part of a system based on judicial review and is considered to be an integral part of fairness and justice now---Notably, the requirement to give reasons has advantages and the necessary disadvantages associated with it---However, the advantages clearly outweigh the disadvantages of such a requirement, and as such the requirement is deemed to be an essential part of any system of law---In India, there is no specific statute governing such administrative decisions, the general rule is that a purely administrative authority has no requirement to state reasons for its actions or the determination it has reached---However, to establish the balance between claims of individual justice and administrative flexibility, the courts in India have grafted exceptions to this rule, observing that an administrative authority shall record and furnish reasons for its decisions; one, where the body is quasi-judicial; two, where the decision would affect the civil rights of the individual; three, by bringing such decisions within the purview of judicial review and lastly, four, by incorporating the requirement of reasons to be an integral part of principles of natural justice---Thus, in India, an administrative body is required to give reasons for its decision based on the broad heads of grounds namely, statutory and constitutional perspective and vision of reasoned decision as a facet of natural justice.

COCA COLA EXPORT CORPORATION PAKISTAN BRANCH vs DEPUTY COMMISSIONER INLAND REVENUE administrative decisions — 2026 PTD 1 LAHORE-HIGH-COURT-LAHORE

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