IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 21ST DECEMBER 2011 / 30TH AGRAHAYANA 1933 WP(C).No. 32791 of 2011(Y) -------------------------- PETITIONER(S): --------------- OXIDE INDIA PRIVATE LIMITED OXIDE HOUSE, MUHAMMA P.O., ALAPPUZHA DISTRICT, REPRESENTED BY ITS DIRECTOR SRI.A.U.VARGHESE. BY ADV. SRI.V.M.KURIAN SRI.MATHEW B. KURIAN SRI.K.T.THOMAS RESPONDENT(S): --------------- 1. THE ASSISTANT COMMISSIONER (ASSESSMENT) COMMERCIAL TAXES, SPECIAL CIRCLE COLLECTORATE, ALAPPUZHA-688 001. 2. THE DEPUTY COMMISSIONER COMMERCIAL TAAXES, COLLECTORATE, ALAPPUZHA-688 001. GOVT. PLEADER SMT.SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No. 32791/11 APPENDIX PETITIONER(S) EXHIBITS EXHIBIT P1: TRUE COPY OF INVOICE DATED 9/3/2011 ISSUED BY ZIBO INTERNATIONAL ECONOMIC AND TECHNICAL COOP COMPANY LTD. SHADONG, CHINA. EXHIBIT P2: TRUE COPY OF PACKING LIST ISSUED BY ZIBO INTERNATIONAL ECONOMIC AND TECHNICAL COOP COMPANY LTD., SHADONG, CHINA. EXHIBIT P3: TRUE COPY OF BILL OF LADING SUBMITTED BY ZIBO INTERNATIONAL ECONOMIC AND TECHNICAL COOP COMPANY LTD., SHADONG, CHINA. EXHIBIT P4: TRUE COPY OF BILL OF ENTRY NO.3812000 DATED 16/6/2011. EXHIBIT P5: TRUE COPY OF CHALAN DATED 20/6/2011 ISSUED FOR PAYMENT OF CUSTOMS DUTY. EXHIBIT P6: TRUE COPY OF ORDER DATED 3/11/2011 PASSED BY 1ST RESPONDENT. RESPONDENT(S)' EXHIBITS: Annexure R1A COPY OF THE NOTICE DTD.3.8.11. Annexure R1B. COPY OF THE ACKNOWLEDGMENT. sdk+ ///True copy/// P.A. to Judge S.SIRI JAGAN, J. ================== W.P.(C).No. 32791 of 2011 ================== Dated this the 21st day of December, 2011 J U D G M E N T The petitioner is challenging Ext.P6 order passed by the 1st respondent imposing on the petitioner a penalty of ` 2,84,370/- on allegations of attempt to evade tax while transporting goods, on the ground that the petitioner had not been given an opportunity of being heard before passing that order. The petitioner had earlier given a bank guarantee as security for probable penalty amount for releasing the goods pending enquiry into the matter. The petitioner submits that the petitioner received a notice to appear before the 1st respondent, pursuant to which, the petitioner appeared along with his Accountant for a hearing and documents were produced. But, according to the petitioner, the 1st respondent informed the petitioner that a date for a detailed hearing would be intimated later. The petitioner submits that the petitioner has not received any further notice of hearing and that is why, the petitioner could not be present for any hearing thereafter. In view of the allegations in the writ petition, I directed the learned Government Pleader to see that a statement of the 1st respondent is filed. A statement has been filed, wherein it is stated that the petitioner was given Ext.R1(a) notice for appearing in person with supporting evidence on 12.8.2011, on which date, the petitioner w.p.c.32791/11 - : 2 :- appeared and requested for an adjournment, consequent to which, the case was postponed to 4.9.2011. Since the petitioner did not appear on that date, the 1st respondent was constrained to pass Ext.P6 order is the contention raised. The contentions of the parties are at variance. But the petitioner has produced some documents in this writ petition in support of his contentions. Therefore, notwithstanding the contentions of the 1st respondent, I am of opinion that the 1st respondent should consider the matter in the light of those documents after giving another opportunity of being heard to the petitioner. Accordingly, to give the petitioner another opportunity, I quash Ext.P6 order. The petitioner shall appear before the 1st respondent for a hearing on 28.12.2011. The 1st respondent shall hear the petitioner on that date and pass fresh orders expeditiously. The writ petition is disposed of as above. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge