IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 29TH JULY 2011 / 7TH SRAVANA 1933 WP(C).No. 26026 of 2010(C) ---------------------------------------- PETITIONER(S): ------------------------ M/S.CLASSIC SPICES (P) LTD., E.P.M.INDUSTRIAL AND AGRICULTURAL ESTATE, OTTAPPALAM, PALAKKAD DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR, E.P.RAJKUMAR. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): -------------------------- 1. COMMERCIAL TAX OFFICER, OTTAPPALAM.PIN-679 101 2. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM.-01 R1 & R2 BY SR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.26026/2010 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE NOTICE ISSUED BY THE COMMERCIAL TAX OFFICER, PALAKKAD DATED 17/06/2010. P2 COPY OF THE OBJECTION SUBMITTED BY THE PETITIONER DATED 23/06/2008 P3 COPY OF THE APPLICATION FILED BEFORE THE PUBLIC INFORMATION OFFICER DATED 06/01/2009. P4 COPY OF THE LETTER ISSUED BY THE DY. COMMISSIONER, COMMERCIAL TAXES, PALAKKAD DATED 15/01/2009. P5 COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 15/01/2010. P6 COPY OF THE PRELIMINARY REPLY SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 15/02/2010. P7 COPY OF THE LETTER SUBMITTED BY THE PETITIONER DATED 19/02/2010 P8 COPY OF THE REPLY SUBMITTED BY THE PETITIONER DATED 02/03/2010. P9 COPY OF THE RELEVANT PAGE OF LOCAL DELIVERY BOOK P10 COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT DATED 04/03/2010 P11 COPY OF THE INVOICE OF M/S.G.S.R. TRADERS DATED 09/06/2006 P11(A) COPY OF THE INVOICE OF M/S. AMALA STORES DATED 05/07/2006 P11(B) COPY OF THE INVOICE OF M/S. PALANI TRADERS DATED 15/11/2006 P11(C) COPY OF THE INVOICE OF M/S. PALANI TRADERS DATED 05/12/2006 P11(D) COPY OF THE INVOCE OF M/S. PALANI TRADERS DATED 12/12/2006 RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S.SIRI JAGAN, J. ================== W.P.(C).No. 26026 of 2010 ================== Dated this the 29th day of July, 2011 J U D G M E N T The petitioner challenges Ext.P10 assessment order passed by the 1st respondent under the Kerala Value Added Tax Act on the ground that the same has been passed without adequate opportunity to the petitioner to present his case before the assessing authority. The main ground is that the petitioner sought copies of certain documents as also an opportunity to cross-examine certain persons whose statements have been relied upon by the assessing authority to pass the assessment order. 2. The learned Government Pleader opposes the same. But he could not satisfy me that the assessing authority had furnished documents requested for by the petitioner and that an opportunity to cross-examine the persons whose statements have been relied upon by the assessing authority has been given to the petitioner. Natural justice demands that when documents and statements of persons are relied upon by the assessing authority, the petitioner should have been given copies of those documents also and opportunity to cross- examine the persons whose statements have been relied upon. For those reasons, Ext.P1 assessment order is violative of the principles of natural justice. Accordingly, the same is quashed. This will not stand in w.p.c.26026/10 2 the way of the assessing authority passing fresh orders after complying with the procedure prescribed under law. Interlocutory application stands closed. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge