IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC WEDNESDAY, THE 19TH MARCH 2008 / 29TH PHALGUNA 1929 WP(C).No. 51 of 2008(F) ----------------------- PETITIONER: --------------- OMEGA HERITAGES, REPD. BY ITS PROPRIETOR N.A.RAJU, OMEGA BUILDINGS, THEKKEMADOM ROAD, THRISSUR, THRISSUR DIST. BY ADV. SRI.M.K.DILEEP KUMAR RESPONDENT: --------------- COMMERCIAL TAX OFFICER (AUDIT ASSESSMENT), DEPARTMENT OF COMMERCIAL TAXES, THRISSUR, THRISSUR DIST. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. = = = = = = = = = = = = = = = = W.P.(C) No. 51 OF 2008 F = = = = = = = = = = = = = = = = Dated this the 19th March, 2008 J U D G M E N T The challenge in this writ petition is against Ext. P6 order of assessment. 2. The ground on which Ext. P6 is sought to be quashed is that on receipt of Ext. P3 pre-assessment notice petitioner submitted Ext. P4 request seeking 15 days' time. This request was made on 30.11.2007 and according to the learned counsel for the petitioner, the time sought for was granted by the respondent. It is stated that despite this, Ext. P6 order of assessment was passed on 11.12.2007, which is well before the expiry of the 15 days granted to him in pursuance to Ext. P4. 3. On the other hand, the learned Govt. Pleader, on instructions, submits that when Ext. P4 was made the petitioner was informed that time will be granted till 7.12.2007 and as there was W.P.(C) No. 51 OF 2008 -2- no response from the petitioner during the period so allowed, the authorities had no option but to conclude the assessment by Ext. P6. 4. However, the fact remains that there is no record available to indicate that the decision to grant him time till 7.12.2007 was communicated to the petitioner. If that be so, in the absence of any record in support of the plea now raised by the learned Govt. Pleader, I must hold that Ext. P6 has been issued without affording a reasonable opportunity of hearing to the petitioner. 5. In view of this, on the ground of violation of the principles of natural justice I quash Ext. P6 and direct that the 1st respondent shall complete the assessment with notice to the petitioner. This shall be done as expeditiously as possible, at any rate within 6 weeks of production of a copy of this judgment. 6. In the meantime, the 1st respondent shall, before completion of the assessment, also consider and pass orders on Ext. P5 in which the petitioner has requested for the return of the account books. 7. The petitioner is directed to produce a copy of this W.P.(C) No. 51 OF 2008 -3- judgment before the 1st respondent for compliance. Writ petition is disposed of as above. ANTONY DOMINIC JUDGE jan/-