IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 5TH JULY 2011 / 14TH ASHADHA 1933 WP(C).No. 6078 of 2011(H) -------------------------------- PETITIONER(S): ------------------- SRI.ANIL P.JOHNY,PYNADATH PAULTRY FARM, VETTUKAD MANJALLUR PO,PALAKKAD DISTRICT. BY ADVS. SRI.E.P.GOVINDAN SMT.G.DEEPA RESPONDENT(S): --------------------- 1. THE COMMERCIAL TAX OFFICER, ALATHUR, PALAKKAD DISTRICT - 674 001. 2. THE DY.COMMISSIONER(APPEALS), COMMERCIAL TAXES, ERNAKULAM - 682 015. 3. THE ASSISTANT COMMISSIONER(APPEALS), COMMERCIAL TAXES,PALAKKAD - 674 002. 4. THE INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES,PALAKKAD - 674 002. 5. THE STATE OF KERALA,REP.BY THE SECRETARY , TAXES DEPARTMENT,GOVERNMENT SECRETARIAT, TRIVANDRUM - 695 001. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 6078/2011 APPENDIX PETITIONER'S EXHIBITS: P1: CPY OF THE APPELLATE ORDER DATED 30/06/2010 ISSUED BY THE SECOND RESPONDENT. P2: COPY OF THE NOTIFICATION SRO.637/2010 DATED 28/06/2010 ISSUED BY THE GOVERNMENT. P3: COPY OF THE REVISED ASSESSMENT ORDER DATED 30/09/2009 PASSED BY THE FIRST RESPONDENT. P4: COPY OF THE APPEAL MEMORANDUM DATED 19/12/2009 FILED BEFORE THE SECOND RESPONDENT. P5: COPY OF THE STAY PETITION DATED 19/12/2009 FILED BEFORE THE SECOND RESPONDENT. P6: COPY OF THE PETITION TO CONDONE THE DELAY FILED BEFORE THE SECOND RESPONDENT. P7: COPY OF THE NOTICE DATED 05/12/2009 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER. P8: COPY OF THE JUDGMENT DATED 04/02/2010 IN WPC.NO.3667/10 OF THIS HON'BLE COURT. P9: COPY OF THE LETTER DATED 19/02/2010 PROVING THE DELIVERY OF EXT.P8 JUDGMENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. SIRI JAGAN, J. ........................................... W.P.(C).NO.6078 OF 2011 ............................................. Dated this the 5th day of July, 2011. JUDGMENT The petitioner is a registered dealer under the KGST Act. The petitioner is aggrieved by Ext.P1 appellate order in an appeal filed by the petitioner against assessment for the year 2006-07, on the ground that the petitioner has not been afforded an opportunity of being heard before passing that order. 2. This Court directed the Government Pleader to get instructions regarding the notice of hearing served on the petitioner. The Government Pleader is unable to produce any proof regarding service of notice of hearing on the petitioner. 3. Therefore, I am inclined to assume that the order has been passed without hearing the petitioner. That amounts to violation of principles of natural justice. For that reason, Ext.P1 is quashed. The 2nd respondent is directed to reconsider Ext.P4 appeal of the petitioner on merits after affording an opportunity of being heard to the petitioner as W.P.(C).NO.6078 OF 2011 : 2 : expeditiously as possible, at any rate, within two months from the date of receipt of a copy of this judgment. Sd/= S. SIRI JAGAN, JUDGE. /true copy/ P.S. to Judge. cl