IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 26TH JUNE 2008 / 5TH ASHADHA 1930 WP(C).No. 18964 of 2008(G) -------------------------- PETITIONER: ------------------ V.A.PHILIP ,S/O. ABRAHAM, AGED 71 YEARS YMCA ROAD, ALLEPPEY. BY ADV. SRI.V.B.HARI NARAYANAN RESPONDENTS: --------------------- 1. THE STATE OF KERALA, REP. BY ITS SECRETARY TO GOVERNMENT TAXES DEPARTMENT,TRIVANDRUM. 2. COMMERCIAL TAX OFFICER 2ND CIRCLE, ALAPPUZHA. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.18964 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 26th day of June, 2008 JUDGMENT Prayers in the writ petition are two in number. They are as follows: “i) To issue a writ of mandamus or any other appropriate writ, order or direction commanding the 2nd respondent to complete the assessment for the year 2002-03 only after giving the petitioner an opportunity to cross examine the driver or the consigner in respect of the bill dated 6.4.2002. ii) to issue a writ of mandamus or any other appropriate writ, order or direction directing the 2nd respondent to consider Ext.P2 objection and pass appropriate orders thereon.” 2. Heard learned counsel for the petitioner and the learned Government Pleader. 3. Briefly put the case of the petitioner is as follows: Petitioner is a registered dealer in timber. He filed returns for the year 2002-2003. They were accepted. However, they were sought to be re-opened on the ground that two interstate purchases were not accounted. The assessing authority issued Ext.P1 notice to the petitioner. According to the petitioner those bills were forged and he filed Ext.P2 objection. WPC. 18964/2008. 2 4. In such circumstances, a direction should be given to consider Ext.P2 objection by the second respondent. Accordingly, the writ petition is disposed of with a direction to the second respondent to consider and take a decision on Ext.P2 objection in accordance with law after affording an opportunity of hearing to the petitioner. (K.M. JOSEPH, JUDGE) sb