IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 17TH FEBRUARY 2010 / 28TH MAGHA 1931 WP(C).No. 3094 of 2010(J) ------------------------- PETITIONER: --------------- M/S.ASWATHY PIPES (P) LTD. KESAVA APARTMENT, 37/322 SUBHASH CHANDRABOSE ROAD KADAVANTHRA, KOCHI,ERNAKULAM REPRESENTED BY ITS DIRECTOR BINDHU AMARNATH. BY ADV. SMT.S.K.DEVI RESPONDENTS: --------------- 1. THE COMMERCIAL TAX OFFICER DEPT OF COMMERCIAL TAXES, KVAT CIRCLE II ERNAKULAM. 2. STATE OF KERALA REPRESENTED BY ITS FINANCE SECRETARY SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 3094 OF 2010 ......................................................................... Dated this the 17th February, 2010 J U D G M E N T The petitioner is aggrieved of Ext.P2 order passed by the first respondent without giving an opportunity of hearing to the petitioner, who had filed Ext.P1 return showing the rate of tax at the rate of 8%, which however has been unilaterally enhanced to 12% while passing Ext.P2 order and hence is under challenge. 2. Heard the learned Government Pleader as well. 3. Obviously, Ext.P2 order is dated 22.01.2007. But it has been specifically averred by the petitioner in the opening paragraph of the Writ Petition that the same was served to the petitioner only in January, 2010. The specific averment in this regard was not specifically controverted from the part of the respondents, despite the specific direction to get instruction on this aspect. 4. The learned Government Pleader submits that the W.P.(C) No. 3094 OF 2010 2 petitioner was never given an opportunity of hearing before passing Ext.P2 order whereby the rate of tax was enhanced and fixed at 12% and hence that the matter could be caused to be reconsidered after giving an opportunity of hearing to the petitioner. 5. In the above facts and circumstances, Ext.P2 is set aside. The competent authority is directed to consider the matter afresh in accordance with law and to finalise the proceedings after giving an opportunity of hearing to the petitioner, which shall be finalized as expeditiously as possible, at any rate within two months from the date of receipt of a copy of the judgment. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk