6.Having heard the learned advocates appearing for
the respective parties and having gone through the
material on record, the averments have been made
specifically about the reason for inability to
produce the documents which is very much reflecting
from Exh.30 application. In view of such assertion
from the application, if the same to be looked into
in co-relation with order impugned in the present
petition, gives an impression that though it appears
that hearing is extended, but the reasons are not
assigned at length. The satisfaction which has been
arrived at by the trial court is not supported by
cogent reasons. By-now, the reasons are treated as
part and parcel of principle of natural justice and
further, the reasons are the heartbeats of decision-
making process, as has been held by one of the
decisions of the Apex Court in case of Assistant
Commissioner, Commercial Tax Department, Works
Contract & Leasing, Kota v. M/s.Shukla & Brothers,
rendered in SLP (C) No.16466 of 2009, decided on
15.4.2010, wherein it has been held that the reasons
are the heart beats of the decision making process
and, therefore, every exercise of power must be
backed by cogent reasons. Some of the relevant
observations are reproduced hereinafter :
