IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE V.GIRI TUESDAY, THE 16TH SEPTEMBER 2008 / 25TH BHADRA 1930 WP(C).No. 7246 of 2008(K) -------------------------------------- PETITIONER: --------------------- REJI.C.J., S/O.JOSE, CHERIAPURAYIDAM HOUSE, PAZHOOR, CHEERAL P.O., SULTHAN BATHERY, WAYANAD DISTRICT. BY ADV. SRI.GRASHIOUS KURIAKOSE RESPONDENTS: ------------------------- 1. THE DEPUTY LABOUR OFFICER, (ASSESSING OFFICER), WAYANAD. 2. THE TAHSILDAR (REVENUE RECOVERY), AMBALAVAYAL, WAYANAD DISTRICT. 3. THE VILLAGE OFFICER, CHEERAL, WAYANAD DISTRICT. BY GOVERNMENT PLEADER SRI. P.N. SANTHOSH THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.7246/2008 K APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE RECEIPT DTD. 24/11/1994 EVIDENCING BUILDING TAX FOR THE YEAR 1994-95. EXT.P2: COPY OF THE CERTIFICATE DTD. 22/11/2007 ISSUED BY THE SECRETARY, NENMENI GRAMA PANCHAYATH. EXT.P3: COPY OF THE NOTICE DTD. 27/11/2004 ISSUED BY THE 1ST RESPONDENT. EXT.P4: COPY OF THE ORDER DTD. 1/12/2004 ISSUED BY THE 1ST RESPONDENT. EXT.P5: COPY OF THE REPLY DTD. 16/12/2004 SUBMITTED BY THE PETITIONER TO THE 1ST RESPONDENT. EXT.P6: COPY OF THE NOTICE IN FORM NO.1 DTD. 9/11/2007 ISSUED BY THE 2ND RESPONDENT. EXT.P7: COPY OF THE NOTICE IN FORM NO.10 DTD. 9/11/2007 ISSUED BY THE 2ND RESPONDENT. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.S.TO JUDGE Kss V. GIRI, J. - - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C).7246 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 16th day of September, 2008 JUDGMENT The petitioner challenges Ext.P4 order passed under the Construction Workers' Welfare Cess Act, 1996. Though several grounds have been raised, I take note of the fact that under Ext.P3 pre- assessment notice, the petitioner was granted time till 8.12.2004 for filing objection. But, Ext.P4 shows that an order of assessment was passed on 1.12.2004. Obviously, the order is passed without following the principles of natural justice. I take note of the submission made by the counsel for the petitioner that, though under protest the entire amount covered by Ext.P3 has been paid. In the result, after hearing both sides, the writ petition is allowed. Ext.P4 is set aside. The 1st respondent shall pass a fresh order pursuant to Ext.P3 pre-assessment notice, after hearing the petitioner within a period of three months from the date of receipt of a copy of this judgment. Sd/- (V.GIRI) JUDGE. sk/- //true copy// P.S. To Judge