IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 14TH DECEMBER 2009 / 23RD AGRAHAYANA 1931 WP(C).No. 35900 of 2009(F) -------------------------- PETITIONER(S): --------------- ELDOSE KURIAKOSE, AGED 39 YEARS, S/O. K.K. KURIAKOSE, RAILWAY CONTRACTOR, S.K. INDUSTRIES, VELOOR, THRISSUR, RESIDING AT KUTTICHIRAKUDIYIL, OONNUKAL, KOTHAMANGALAM. BY ADV. SRI.PULIKKOOL ABUBACKER SRI.M.K.ABOOBACKER RESPONDENT(S): --------------- THE COMMERCIAL TAX OFFICER, WORKS CONTRACT AND LUXURY TAX, OFFICE OF THE DEPUTY COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, THRISSUR. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.35900 OF 2009 ------------------------------ Dated this the 14th day of December, 2009 J U D G M E N T ---------------------- 1. Ext.P6 order of assessment is challenged in this writ petition without resorting to statutory remedy of appeal, on the premise that there is total violation of natural justice, to the extent the petitioner was not afforded with sufficient opportunity to object the pre-assessment notice. 2. Ext.P4 is the notice issued under Section 17(3) of the Kerala General Sales Tax Act, 2003 (KGST Act) intimating proposal for assessment and calling for objections. Ext.P4 is dated 2.11.2009. In the impugned order it is admitted that the notice was served on the petitioner only on 12.11.2009. It is noticed that in Ext.P4 the petitioner was required to appear along with books of accounts on 12.11.2009 at 11 a.m. It is stated that the notice was received only in the afternoon of 12.11.2009. However, the petitioner had submitted a detailed objections to the proposal for assessment, as evidenced from Ext.P5. It is further evident from the postal acknowledgement card produced along with Ext.P5 that the objections were received by the respondent only on 5.12.2009. It is noticed that W.P.(C).35900/09-F 2 the impugned assessment order was issued on 26.11.2009, admittedly before receipt of the objections. 2. It is submitted by the petitioner that he has got serious objections against the assessment, because the contract undertaken by the petitioner is not with respect to sale of any goods, but it is only a works contract. From the circumstances stated above, it is clear that at the time when assessment order is issued, the objections were not available before the respondent. Eventhough learned Government Pleader appearing on behalf of the respondent contended that the petitioner could have approached the authority with the objections within a reasonable time after receipt of notice, I find that the impugned order is passed within few days of receipt of the notice by the petitioner. At any rate, it is clear that the petitioner was deprived of proper opportunity to raise his contentions against the assessment. Hence in the interest of justice I am of the opinion that the mater need re-consideration at the hands of the respondent. 3. Under the above circumstances Ext.P6 order is hereby quashed. Petitioner is directed to appear for a personal hearing before the respondent on 30.12.2009. After affording an opportunity of hearing and after adverting to contentions raised W.P.(C).35900/09-F 3 by the petitioner in Ext.P5, the respondent shall issue fresh orders thereafter as early as possible, at any rate, within a period of one month from the date of hearing of the matter. The writ petition is disposed of as above. C.K.ABDUL REHIM, JUDGE. okb