IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 6TH SEPTEMBER 2011 / 15TH BHADRA 1933 WP(C).No. 24292 of 2011(J) --------------------------------- PETITIONER(S): -------------------- P.VINOD, 25/75, "KRISHNAKRIPA", MYTHRINAGAR, THOTTUNGAL, PALAKKAD. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): --------------------- 1. COMMERCIAL TAX OFFICER, 2ND CIRCLE, PALAKKAD. PIN - 678 001. 2. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM PIN - 695 001. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 24292/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF ORDER ISSUED BY THE 1ST RESPONDENT. P1(a):COPY OF ORDER ISSUED BY THE 1ST RESPONDENT. P2: COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. P2(a):COPY OF AFFIDAVIT FILED BY THE PETITIONER. P3: COPY OF POSTAL RECEIPT ISSUED BY THE POSTAL DEPARTMENT. P4: COPY OF ORDER ISSUED BY THE 1ST RESPONDENT. P5: COPY OF JUDGMENT IN WPC. NO.19654/11 OF THIS HON'BLE COURT. P6: COPY OF ORDER ISSUED BY THE 1ST RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.24292 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 6th day of September, 2011 J U D G M E N T The petitioner challenges Ext.P6 assessment order which is a protective assessment for the year 2009-10. On identical facts for the previous year also an assessment order was passed which was challenged in W.P. (C) No.19654/2011. The same was disposed of by me by Ext.P5 judgment, which reads as follows: “The petitioner in this writ petition is an assessee under the Kerala Value Added Tax. He is challenging Ext.P4 assessment order passed by the 1st respondent. The justification put forward by the petitioner for filing this writ petition challenging an assessment order without resorting to the statutory appellate remedies, is that the order has been passed in violation of the principles of natural justice insofar as the petitioner has not been given copies of the documents relied upon by the 1st respondent and also the petitioner has not been given an opportunity to cross-examine the person whose statement has been relied on in the assessment order despite a request in writing for the same. The petitioner submits that seeking this, the petitioner has filed Ext.P2 objections. 2. I directed the learned Government Pleader to ascertain from the 1st respondent as to whether Ext.P2 had been received by him. The learned Government Pleader, on instructions, today submits that Ext.P2 is not seen in the file of the 1st respondent. But the petitioner has today produced I.A.No.12699/2011 producing an intimation from the Senior Superintendent of Posts, Palakkad, to the effect that the registered letter sent by the petitioner allegedly forwarding Ext.P2 had been delivered on 22.9.2010. Ext.P4 assessment is dated 10.11.2010. In the above circumstances, I am inclined to W.P.(C)No.24292 of 2011 -2- hold that Ext.P4 order has been passed in violation of the principles of natural justice insofar as the petitioner has not been given copies of the documents requested for and an opportunity to cross-examine the person whose statement has been relied on in the assessment order. Accordingly, Ext.P4 is quashed. The 1st respondent is directed to pass fresh assessment orders after complying with the principles of natural justice taking into account the request in Ext.P2. In order to enable the 1st respondent to take further steps, the petitioner shall file a fresh affidavit, which the petitioner states that he has filed along with Ext.P2. The same shall be filed within one week. Interlocutory application stands closed.” Insofar as the facts are exactly identical, I dispose of this writ petition also in terms of that judgment. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/