IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 13TH JULY 2011 / 22ND ASHADHA 1933 WP(C).No. 35869 of 2010(G) ----------------------- PETITIONER : --------------------- T.S.SASI, THOOMPUNKAL HOUSE, MANJOOR P.O., KOTTAYAM DIST. BY ADVS. SRI.K.JAGADEESACHANDRAN NAIR SRI. P.R. AJITHKUMAR RESPONDENT(S): ------------------------- 1. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, ETTUMANOOR, KOTTAYAM-686 631. 2. THE INTELLIGENCE OFFICER, SQUAD NO.1, DEPARTMENT OF COMMERCIAL TAXES, KOTTAYAM-686 602. 3. THE COMMISSIONER OF COMMERCIAL TAXES, DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 001. R1 TO R3 BY GOVT. PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 35869 of 2010(G) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF THE ASSESSMENT ORDER DATED 31-10-2005 FOR THE YEAR 2002-03. EXT.P2 : COPY OF THE ASSESSMENT ORDER DATED 31-10-2005 FOR THE YEAR 2003-04. EXT.P3 : COPY OF THE ASSESSMENT ORDER DATED 31-10-2005 FOR THE YEAR 2004-05. EXT.P4 : COPY OF THE ASSESSMENT ORDER DATED 22-06-2009. EXT.P5 : COPY OF THE ASSESSMENT ORDER DATED 05-05-2006 FOR THE YEAR 2002-03. EXT.P6 : COPY OF THE ASSESSMENT ORDER DATED 05-05-2006 FOR THE YEAR 2003-04. EXT.P7 : COPY OF THE ASSESSMENT ORDER DATED 05-05-2006 FOR THE YEAR 2004-05. EXT.P8 : COPY OF THE APPELLATE ORDER DATED 24-06-2009. EXT.P9 : COPY OF THE ORDER DATED 19-03-2010. EXT.P10 : COPY OF THE NOTICE DATED 29-04-2010. EXT.P11 : COPY OF THE REPLY DATED 07-05-2010. EXT.P12 : COPY OF THE NOTICE DATED 29-07-2010. EXT.P13 COPY OF THE NOTICE DATED 31-07-2010. EXT.P14 COPY OF THE NOTICE DATED 31-07-2010. EXT.P15 COPY OF THE REPLY DATED 19.08.2010 EXT.P16 COPY OF THE ASSESSMENT ORDER DATED 11-10-2010 FOR THE YEAR 2002-03. (Contd...) WP(C).No. 35869 of 2010(G) EXT.P17 COPY OF THE ASSESSMENT ORDER DATED 28-09-2010 FOR THE YEAR 2003-04. EXT.P18 COPY OF THE ASSESSMENT ORDER DATED 11-10-2010 FOR THE YEAR 2004-05. RESPONDENT'S EXHIBITS - NIL //TRUE COPY// P.A. TO JUDGE Mn S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.35869 OF 2010 ---------------------------------------------- Dated this the 13th day of July, 2011 JUDGMENT After several rounds of litigation in all of which the petitioner succeeded and got the matter remanded to the assessing authority, the assessing authority again took up the matter for completing assessment under Section 19C of the Kerala General Sales Tax Act and Exts.P16, P17 and P18 assessment orders have been passed. The petitioner is challenging the same on two grounds. First is that the petitioner has not been afforded an opportunity of being heard before passing the orders. Second is that in the earlier round of litigation, it was held that there was no sufficient material on record to assess the petitioner to tax in respect of his wife's business and in the absence of any additional material the assessing authority could not have passed the impugned assessment orders. The petitioner submits that, in the above circumstances, although an alternate remedy by way of appeal is available, the petitioner should be permitted to challenge the W.P.(C)No.35869/10 2 assessment orders in this writ petition. 2. Although ordinarily the assessment orders have to be challenged in an appeal, I am inclined to entertain this writ petition on the question of violation of principles of natural justice. I specifically asked the learned Government Pleader as to whether the petitioner was afforded an opportunity of being heard before passing the assessment orders. He could not satisfy me that the petitioner was afforded an opportunity of being heard. Although a counter affidavit has been filed on behalf of the 1st respondent, there is no specific averment therein that the petitioner was heard in the matter. Therefore, I am inclined to set aside the assessment orders on the ground of violation of principles of natural justice. 3. Accordingly, the impugned orders are quashed. The 1st respondent is directed to reconsider the matter, after affording an opportunity of being heard to the petitioner dealing specifically with the contention of the petitioner that there is no additional material on record to assess the petitioner. This shall be done as expeditiously as possible, at W.P.(C)No.35869/10 3 any rate, within two months from the date of receipt of a copy of this judgment. The writ petition is allowed as above. S. SIRI JAGAN, JUDGE acd W.P.(C)No.35869/10 4