IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 27TH JANUARY 2011 / 7TH MAGHA 1932 WP(C).No. 257 of 2011(F) ------------------------ PETITIONER(S): --------------- 1. MALANADU CEMENTS AND ALLIED PRODUCTS (P) LTD. REPRESENTED BY S.MURALI, AGED 53, S/O.LATE P.E.SUKUMARAN KARTHA, MANAGING DIRECTOR, 42/1685, PAVATHIL ROAD, AYYAPPANKAVU, KOCHI-682 018. 2. S.MURALI, AGED 53, S/O.LATE LATE P.E.SUKUMARAN KARTHA, MANAGING DIRECTOR, MALANADU CEMENTS AND ALLIED PRODUCTS (P) LTD. 42/1685, PAVATHIL ROAD, AYYAPPANKAVU, KOCHI-682 018. 3. L.JAYASREE, AGED 43, W/O.S.MURALI, ADDITIONAL DIRECTOR, MALANADU CEMENTS AND ALLIED PRODUCTS (P) LTD. 42/1685, PAVATHIL ROAD, AYYAPPANKAVU, KOCHI-682 018. 4. K.D.RAVEENDRANATH, AGED 63, S/O.DAMODARAN NAIR, SREEHARI, VENNALA P.O., PALARIVATTOM, KOCHI-682 028. BY ADV. SRI.PRAVEEN K. JOY SMT.THANKOM.G SRI.T.A.ABDUL RASHEED SRI.ADEEP ANWAR RESPONDENT(S): --------------- 1. THE STATE OF KERALA REP. BY ITS SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2. COMMERCIAL TAX OFFICER, 2ND CIRCLE, PALAKKAD-678 001. BY SR.GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/01/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.257 of 2011-F ---------------------------------------- Dated this the 27th day of January, 2011. J U D G M E N T Exts.P22 and P23 orders of assessments finalised with respect to the years 2003-04 and 2004-05, under the provisions of the Kerala General Sales Tax Act (KGST Act), is under challenge in this writ petition. The petitioners are invoking jurisdiction of this Court under Article 226, without resorting to the statutory remedy of appeal, on the premise that the orders impugned are per se illegal and unsustainable in law, being orders issued in violation of principles of natural justice and also in non-compliance of the mandatory procedure prescribed under the relevant statute. 2. Contention of the petitioners is that with respect to finalisation of assessments, the authority had issued proposal notice and the petitioners have filed objections against such proposals. But the orders of assessments were W.P(C) No.257 of 2011-F 2 issued without properly considering the objections in its real perspective and without affording any opportunity to the petitioners either to substantiate such objections through production of books of accounts and other documents or without opportunity of personal hearing. Hence the orders are unsustainable in law and is liable to be set aside, is the contention. 3. Learned Government Pleader appearing on behalf of respondents, on the basis of instructions received, fairly concede that before finalising Ext.P22 and P23 no opportunity of hearing was afforded to the petitioners. Under such circumstance, without entering upon any findings regarding merits of the various factual contentions raised, I am of the view that the matter need be sent back to the assessing authority for passing fresh orders, after affording adequate opportunity to the petitioners. 4. Therefore, the writ petition is allowed. Exts.P22 and P23 are hereby quashed. The 2nd respondent is directed to pass fresh orders of assessments on the basis of the W.P(C) No.257 of 2011-F 3 objections filed by the petitioners, after affording a reasonable opportunity of personal hearing. Needless to say that the petitioners shall be afforded with opportunity to produce books of accounts and other documents in support of the contentions raised in the objections. 5. Fresh orders in this regard shall be issued as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. C.K.ABDUL REHIM JUDGE ab