IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 31ST OCTOBER 2011 / 9TH KARTHIKA 1933 WP(C).No. 38058 of 2010(F) --------------------------------------- PETITIONER(S): ------------------------- K.V.JOHNY, PROPRIETOR, M/S.JWALA DIAMONDS, TC NO.XI/479(1), AMBADY LANE, VELIYANNUR, THRISSUR-21. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT(S): --------------------------- 1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, 4TH CIRCLE, THRISSUR.PIN-680 001 2. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, THRISSUR.PIN-680 001 3. THE COMMISSIONER OF COMMERCIAL TAXES, COMMERCIAL TAXES, THIRUVANANTHAPURAM.PIN-695 001 R1 TO R3 BY GOVERNMENT PLEADER SMT.SHOBA ANNAMA EAPEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C).No. 38058 of 2010 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE PERMISSION FOR COMPOUNDING IN FORM NO.4DF ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2008-09, TO THE PETITIONER. P2 COPY OF THE OPTION FILED IN FORM NO.ID DATED 30/04/2009 FOR THE YEAR 2009-10 SUBMITTED BY THE PETITIONER, BEFORE THE 1ST RESPONDENT. P2(A) COPY OF THE OPTION FILED IN FORM NO.ID DATED 28/04/2010 FOR THE YEAR 2010-11 SUBMITTED BY THE PETITIONER, BEFORE THE 1ST RESPONDENT. P3 COPY OF THE INTERIM ORDER DATED 06/04/2010, PASSED BY THIS HON'BLE COURT IN WP(C)NO.11777 OF 2010 IN STAYING FURTHER PROCEEDINGS PURSUANT TO ORDER DATED 13/01/2010. P3(A) COPY OF THE INTERIM ORDER DATED 02/12/2010 PASSED BY THIS HON'BLE COURT IN WP(C)NO.11777 OF 2010 IN STAYING FURTHER PROCEEDINGS PURSUANT TO ORDER DATED 13/01/2010. P4 COPY OF THE PERMISSION TO PAY COMPOUNDED TAX IN FORM NO.4DF DATED 28/10/2010, FOR THE YEAR 2009-10 AGAINST EXT.P2 OPTION, ISSUED TO THE PETITIONER, BY THE 1ST RESPONDENT. P5 COPY OF THE BACK DATED PERMISSION DATED 14/12/2010 ISSUED BY THE 1ST RESPONDENT U/S 8(F) OF THE KVAT ACT, FOR THE YEAR 2010-11, SERVED ON THE PETITIONER ON 24/12/2010. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.S.TO.JUDGE sts S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 38058 of 2010 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 31st day of October, 2011. J U D G M E N T The petitioner challenges Exts. P4 and P5 orders under the Kerala Value Added Tax Act passed by the 1st respondent in respect of permission to pay tax on compounded rates. The petitioner's primary contention is one of want of an opportunity of being heard. Although the learned Government Pleader would contend that the petitioner has been granted sufficient opportunity of being heard, the learned Government Pleader could not satisfy me with any acceptable material that the said contention is correct. In the above circumstances, I am of opinion that the petitioner should be given another opportunity to put forward his contentions in the matter. Accordingly, the impugned orders are quashed. The 1st respondent is directed to pass fresh orders after affording an opportunity of being heard to the petitioner. The writ petition is disposed of as above. Sd/- S. Siri Jagan, Judge. Tds/