IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 6TH FEBRUARY 2009 / 17TH MAGHA 1930 WP(C).No. 30561 of 2008(L) ------------------------------------------------ PETITIONER(S): --------------------- V.MADHURIPAN PILLAI, ADVOCATE, POYKA, MRR.A.23, MALLOOR ROAD, VANCHIYOOR PO., THIRUVANANTHAPURAM. BY ADV. SRI.GOPAKUMAR R.THALIYAL RESPONDENT(S): ------------------------- 1. TAHSILDAR,(ASSESSING AUTHORITY), THIRUVANANTHAPURAM. 2. VILLAGE OFFICER, VANCHIYOOR VILLAGE, THIRUVANANTHAPURAM. 3. DISTRICT COLLECTOR, THIRUVANANTHAPURAM. 4. STATE OF KERALA, REP. BY THE PRINCIPAL SECRETARY, REVENUE DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI. BEJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 30561 OF 2008 L -------------------------------------- Dated this the 6th February, 2009 JUDGMENT Petitioner challenges Exts.P9 and P10. Ext.P9 is an order of assessment under the Kerala Building Tax Act, 1975. Ext.P10 is a notice of demand. I heard the learned counsel appearing for the petitioner and the learned Government Pleader. A Counter Affidavit is filed. One of the contentions taken is that Ext.P9 was passed without affording an opportunity of hearing to the petitioner. It is pointed out that Ext.P6 notice was issued under Section 7(3) of the Kerala Building Tax Act stating that the petitioner has not filed Return as per Section 7(1) of the Act. Pursuant to Ext.P6, the petitioner appeared before the first respondent and submitted Ext.P7 objection. The matter was posted on various dates and on 4.1.2007 the matter was heard, it is pointed out, by the then Tahsildar Shri Mohanan Pillai. Thereafter, another Tahsildar took charge and the matter was again posted for hearing. But, no hearing was taken and WPC.30561/08 L 2 Exts.P9 and P10 were issued. An Affidavit has been filed by Shri C.R. Krishna Kumar, Tahsildar (Assessing Authority) dated 3.2.2009. It is categorically stated therein as follows: “4. It is submitted that on 24.9.2007 the said hearing was postponed due to my official duty. No hearing was conducted by me after 24.9.2007 due to other urgent official matters. I was transferred on 2.9.2008 from the post of Tahsildar, Thiruvananthapuram.” 2. In the light of the same, the contention of the petitioner in this regard is found to be genuine. In such circumstances, Exts.P9 and P10 are liable to be quashed. Accordingly, Exts.P9 and P10 are quashed and the matter will be redone in accordance with law. The Writ Petition is allowed as above. Sd/= kbk. K. M. JOSEPH, JUDGE // True Copy // PS to Judge