IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 21ST MAY 2009 / 31ST VAISAKHA 1931 WP(C).No. 11767 of 2009(M) -------------------------- PETITIONER: --------------- V.R.KRISHNAKUMAR, PROPRIETOR, KRISHNA SALES CORPORATION, GIRINAGAR, KOCHI-20 (DEFUNCT), NOW RESIDING AT "KRISHNAM", VIDYA MANDIR ROAD, KADAVANTHRA, KOCHI-20. (REPRESENTED BY MAYA KRISHNAKUMAR, POWER OF ATTORNEY HOLDER RESIDING IN THE SAME ADDRESS). BY ADV. MR. VIJAYAN. K.U. MR. K.N.SREEKUMARAN RESPONDENTS: ----------------------- 1. FAST TRACK ASSESSMENT TEAM, COMMERCIAL TAX OFFICE, CIRCLE-II, TRIPPUNITHURA, REPRESENTED BY THE COMMERCIAL TAX OFFICER, IST CIRCLE, TRIPPUNITHURA. 2. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. PIN.695 001. BY SENIOR GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/05/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 11767 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 21st day of May, 2009 JUDGMENT The petitioner is challenging Ext.P3 proceedings passed by the concerned authority headed by the first respondent. The main case put forth in the Writ Petition is that petitioner had conducted the business only for a period of two years and due to the adverse pecuniary circumstances, he had to put an end to his business; that he was searching for some other job elsewhere and hence was not in a position to accept or respond to the notice issued by the concerned authority before finalisation of the assessment. It is also pointed out by learned counsel appearing for the petitioner that the petitioner had already shifted his residence from the address shown earlier. It is revealed from Ext.P3 (running page 15) that the notice sent to the assessee in the permanent address was returned by the postal authorities with the endorsement “left”. Hence the notice was duly served on the assessee by 'affixure' in the last known business address. As per the communication dated 26.11.2008 forming part of Ext.P3, it is stated that demand notice for the year 2004 - 2005 was omitted to be attached along with the assessment orders; which accordingly were forwarded again in the 'residential address'. Subsequently, the assessment orders and demand notices were served WP (C) No. 11767 of 2009 : 2 : to the petitioner through his wife, when the proceedings were redirected in the present address and immediately thereafter, petitioner has approached this Court, through his wife, by virtue of power attorney executed, seeking for an opportunity to substantiate his case, particularly, as to the absence of any liability to effect the payment as demanded. The petitioner has placed reliance on Ext.P4 details of the 'declaration' as well as 'C' forms collected from the clients. It is also stated that some other 'declarations' and 'C' forms are yet to be obtained and that they will be produced before the authority within a fortnight. 2. Considering the facts and circumstances, particularly in the light of Ext.P4 as to the declarations/'C' forms stated as obtainable, it is found fit and proper to have the matter considered on merits by the first respondent after giving an opportunity of hearing to the petitioner. So as to facilitate the proceedings as above, the impugned orders and the demand notice are set aside and the first respondent is directed to reconsider the matter in the light of the declarations/'C' forms to be produced by the petitioner before the first respondent within a period of two weeks. On producing such materials, the matter shall be considered in accordance with law and appropriate orders shall be passed by the first respondent within a period of one month thereafter; WP (C) No. 11767 of 2009 : 3 : subject to the condition that petitioner shall deposit a sum of Rs.50,000/- before the first respondent within one week. The W.P. (C) disposed of accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd WP (C) No. 11767 of 2009 : 4 :