IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 30TH MAY 2008 / 9TH JYAISHTA 1930 WP(C).No. 10013 of 2004(P) -------------------------- PETITIONER: ------------- K.C.NOUSHAD, AGED 32 YEARS, S/O. V.K.MOHAMMED HAJI, PARTNER, MURUNGOLI TEXTILES, MANANTHAVADY, WAYANAD. BY ADV. SRI.M.SASINDRAN SRI.TOJAN J. VATHIKULAM RESPONDENTS: ------------------ 1. STATE OF KERALA, REPRESENTED BY SECRETARY, DEPARTMENT OF LABOUR WELFARE, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE DEPUTY LABOUR OFFICER, WAYANAD (ASSESSING OFFICER UNDER THE BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE CESS ACT) OFFICE OF THE DLO, MUTTIL P.O., WAYANAD. BY GOVERNMENT PLEADER SMT. N. SUDHA DEVI THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 30 /05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 10013 of 2004 P1: COPY OF ESTIMATE PREPARED BY LICENSED BUILDING SUPERVISOR AND COUNTER SIGNED BY THE ASSISTANT ENGINEER OF THE MANANTHAVADY GRAMA PANCHAYATH. P2: COPY OF NOTICE BEARING NO.F 140/3 DTD 14.1.2003. P3: COPY OF NOTICE ISSUED BY R2. P4: COPY OF ASSESSMENT ORDER NO.F 140/03 DTD 13.2.2003. P5: COPY OF REPRESENTATION DTD 8.4.2003. P6: COPY OF NOTICE NO.F 140/03 DTD 13.5.2003. P7: COPY OF NOTICE NO.F 140/03 DTD 5.7.2003. TRUE COPY PA TO JUDGE. S. SIRI JAGAN, J. ------------------------------------ W.P.(C)No.10013 OF 2004 ---------------------------------------- Dated this the 30th day of May, 2008 JUDGMENT The petitioner was assessed to cess under the Building and other Construction Workers Welfare Cess Act, 1996 by Ext.P4 order by which the petitioner was directed to pay an amount of Rs.20,222/- as Cess payable by the petitioner and others. 2. The petitioner is challenging Ext.P4 order mainly on the ground that the same was passed without complying with the principles of natural justice in so far as the petitioner was not afforded an opportunity of being heard before passing Ext.P4 order. The petitioner points out that the petitioner was given a pre-assessment notice Ext.P3 dated 13.2.03 and on the very same date Ext.P4 order has been passed which itself would go to show that the petitioner was not afforded an opportunity even to file an objection to the pre-assessment notice. 3. In the counter affidavit filed by the 1st respondent, it is stated that actually the hearing was conducted on 25.2.03 and W.P.(c)No.10013/04 2 Ext.P4 order was issued on 24.3.2003 and not on 13.2.03. If that be so, the 2nd respondent ought to have corrected the said mistake and should not have allowed the mistake to stand as it stands now. In any event it does not appear on the face of Ext.P4 that the petitioner has been assessed to cess after affording him an opportunity of being heard. Assuming that the petitioner was actually heard, that is not reflected in Ext.P4 order. Ext. P4 is an order made by filling up blank space in a printed form. When the 2nd respondent states that he has heard the petitioner, that fact should have found a place in Ext.P4 order as also the contentions of the petitioner giving reasons as to why the contentions of the petitioner cannot be accepted, which Ext.P4 does not in the absence of which the same has been passed in violation of principles of natural justice. Therefore, I am satisfied that the assessment has to be done afresh after hearing the petitioner. Accordingly, Ext.P4 is quashed and the 2nd respondent is directed to reconsider the matter after affording a fresh opportunity of being heard to the petitioner which shall include opportunity to adduce evidence in support of his contentions also. This shall be done as expeditiously as possible, at any W.P.(c)No.10013/04 3 rate, within a period of three months from the date of receipt of a copy of this judgment. If ultimately any amount is assessed as cess on the petitioner, the payment made by the petitioner pursuant to interim order dated, 23.3.2004 shall be adjusted against such amount. The writ petition is allowed as above. S. SIRI JAGAN, JUDGE Acd W.P.(c)No.10013/04 4