IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 21ST OCTOBER 2011 / 29TH ASWINA 1933 WP(C).No. 27358 of 2011(T) -------------------------- PETITIONER(S): --------------- ORIENTAL METALS & STEELS PVT LTD., UNITY COMPLEX, IST FLOOR, MARKET ROAD, ERNAKULAM,KOCHI 682 035,REPRESENTED BY MANAGING DIRECTOR,K.M.AHAMMED ANSARI. BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENT(S): --------------- 1. INTELLIGENCE OFFICER,SQUAD NO.1, COMMERCIAL TAXES,ERNAKULAM 682 015. 2. ASSISTANT COMMISSIONER(ASSESSMENT), SPECIAL CIRCLE-1,COMMERCIAL TAXES, ERNAKULAM 682 015. 3. STATE OF KERALA,REPRESENTED BY THE SECRETARY(TAXES), GOVT.SECRETARIAT, THIRUVANANTHAPURAM 695 001. BY GOVT.PLEADER, SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: SU W.P.C.NO.27358/2011 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1- COPY OF THE WPC NO.2399/2010 FILED BY THE PETITIONER- COMPANY BEFORE THIS HON0URABLE COURT. EXHIBIT P2- COPY OF THE JUDGMENT DT.25/1/2010 IN WPC NO.2399/2010 OF THIS HONOURABLE COURT. EXHIBIT P3- COPY OF THE ORDER NO.1 QR/568/10-11 DT.8/3/2011 ISSUED BY THE IST RESPONDENT. RESPONDENTS' EXHIBITS: NIL. /TRUE COPY/ P.A. TO JUDGE SU S.SIRI JAGAN, J. ================== W.P.(C).No. 27358 of 2011 ================== Dated this the 21st day of October, 2011 J U D G M E N T The petitioner challenges Ext.P3 order imposing penalty on the petitioner passed by the 1st respondent under the Kerala General Sales Tax Act. The petitioner has filed this writ petition challenging Ext.P3 order without resorting to the appellate remedies on the ground that the petitioner was not afforded an opportunity of being heard before passing Ext.P3 order. In view of the said contention, I directed the learned Government Pleader to get instructions as to whether the petitioner was given an opportunity of being heard. The learned Government Pleader today submits that by mistake the notice of hearing was issued to the consignor instead of the petitioner. In the above circumstances, I am of opinion that the petitioner should be given another opportunity of being heard. Accordingly, Ext.P3 order is quashed. The 1st respondent is directed to pass fresh orders after affording an opportunity of being heard to the petitioner. The writ petition is disposed of as above. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge - : 2 :-