IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 9TH FEBRUARY 2009 / 20TH MAGHA 1930 WP(C).No. 2130 of 2009(C) -------------------------------------------- PETITIONER(S): ---------------------- E.ABDUL RAFEEK, S/O.EBRAHIM ROWTHER KATHAMPOTTA POST 678 704, CHITILANCHERRY VILLAGE, ALATHUR TALUK, PALAKKAD DISTRICT. BY ADV. SRI.O.RAMACHANDRAN NAMBIAR & SRI. GEEN T. MATHEW. RESPONDENT(S): ------------------------- 1. STATE OF KERALA, REPRESENTED BY THE DISTRICT COLLECTOR, OFFICE OF THE DISTRICT COLLECTOR, COLLECTORATE, PALAKKAD DISTRICT. 2. THE TAHSILDAR, ALATHUR 678 514 PALAKKAD DISTRICT. 3. SUPERINTENDENT, OFFICE OF THE SUPERINTENDENT, CENTRAL PRISON, VIYYUR. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 2130 OF 2009 C -------------------------------------- Dated this the 9th February, 2009 JUDGMENT Petitioner challenges Exts.P1 to P4. Petitioner is liable to pay sales tax arrears. By Ext.P1, steps were taken against the petitioner under Section 65 of the Kerala Revenue Recovery Act and Form 19 notice was issued. Ext.P2 is the order. Ext.P3 is the Warrant of Arrest and Ext.P4 is the order of detention in civil prison in Form 20. In Ext.P2, it is stated that the petitioner has transported goods worth Rs.1.63 Crores through the check post Nadupunni. It is noted that there are no immovable or movable properties belonging to the petitioner. It is pointed out that the hearing was adjourned to 25.10.2008. On that day, the petitioner appeared and argued that he is not required to pay the dues and the Sales Tax Department has made wrong calculations. 2. A Counter Affidavit is filed on behalf of the WPC.2130/09 C 2 respondents. A Statement also is filed by the learned Government Pleader on behalf of the second respondent. Therein, it is, inter alia, stated that the petitioner is evading tax and the contention that the calculations are wrong, is not correct. Ext.R2(b) is a photograph to show that the petitioner is conducting business in live chicken. Ext.R2(a) is produced as the Report of the Tahsildar (RR), Chittoor which is referred to in Ext.P2. 3. I heard Shri O. Ramachandran Nambiar, learned counsel appearing for the petitioner and the learned Government Pleader. Learned counsel for the petitioner would point out that there is a clear violation of the principles of natural justice and that vitiates the order. It is pointed out that the Report which is referred to in Ext.P2 was not brought to the notice of the petitioner. It is pointed out that the petitioner did not get an opportunity to establish the correctness of the statement contained in the Report. In paragraph 6 of the Writ Petition, it is WPC.2130/09 C 3 stated that the Report of the Tahsildar based on the false information of an interested person that the petitioner was transporting his business articles through the check post at Nadupunni is absolutely false and baseless. It is not in dispute that the petitioner has been in jail pursuant to the impugned order. Learned counsel for the petitioner expressed his inability to file Reply Affidavit citing the said reason. Whatever that be, there is not much dispute that the Report was not made available to the petitioner. In the light of the fact that the petitioner was denied the principles of natural justice, the impugned order Ext.P2, is liable to be interfered with. Accordingly, Exts.P2, P3 and P4 are quashed and the petitioner will be set at liberty forthwith, upon production of a copy of this Judgment. However, if the petitioner appears before the District Collector on 16.02.2009 at 11 AM and since the Report of the Tahsildar has already been produced in the matter, after hearing the petitioner in regard to the Report, a fresh decision in accordance with law will be taken at the earliest. Petitioner will execute a WPC.2130/09 C 4 Bond before the Superintendent of Jail that he will appear before the District Collector as stated in this Judgment. The Writ Petition is allowed as above. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge