IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 6TH APRIL 2010 / 16TH CHAITHRA 1932 WP(C).No. 10632 of 2010(D) -------------------------- PETITIONER: --------------- SRI.ABDUL NAZAR, PROPRIETOR, M/S.SARA TIMBER TRADERS, POOCHIRA, PUDUPARIYARAM, PALAKKAD DISTRICT, PIN-678 733. BY ADV. SRI.E.P.GOVINDAN RESPONDENTS: --------------- 1. THE COMMERCIAL TAX OFFICER, IIND CIRCLE, COMMERCIAL TAXES, PALAKKAD. 2. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT GOVERNMENT SECRETARIAT, TRIVANDRUM. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/04/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 10632 OF 2010 ......................................................................... Dated this the 6th April , 2010 J U D G M E N T The petitioner is challenging Ext.P1 revised assessment order dated 19.01.2010 pursuant to Ext. P2 pre-assessment notice dated 30.11.2009, raising a specific contention that the pre-assessment notice, though dated 30.11.2009, was actually served on him only on 14.01.2010 and as such, finalisation of the proceedings by virtue of Ext.P1, that is before expiry of the time given in Ext.P2 notice, is not correct or proper . 2. The learned Government Pleader appearing for the respondents on instruction submits that the factual position as to the date of service of Ext. P2 pre-assessment notice on the petitioner on 14.01.2010 is correct and this being the postiion Ext.P1 order passed by the assessing authority is rather premature. 3. In the above circumstances, this Court finds that no W.P.(C) No. 10632 OF 2010 2 effective opportunity has been provided to the petitioner before finalisation of the proceedings. Accordingly, Ext.P1 is set aside and first respondent is directed to re-consider the matter and finalise the assessment taking note of the objections and also Ext.P4 declaration. Final orders shall be passed, in accordance with law, as expeditiously as possible, at any rate, within one month, after giving an opportunity of hearing to the petitioner. The petitioner shall produce the original of Ext. P4 series along with the statement of objections before the first respondent. The Writ Petition is disposed of . P.R. RAMACHANDRA MENON, JUDGE. lk