IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 2ND APRIL 2009 / 12TH CHAITHRA 1931 WP(C).No. 9395 of 2009(T) ------------------------------------ PETITIONER(S): ---------------------- M/S.BPL TELECOM PVT.LTD,SYSTEM HOUSE, PALAKKAD 678007,REPRESENTED BY ITS COMPANY SECRETARY,MR.D.KRISHNAN. BY ADV. SRI.E.K.NANDAKUMAR SRI.A.K.JAYASANKAR NAMBIAR SRI.K.JOHN MATHAI SRI.P.BENNY THOMAS SRI.ANIL D. NAIR RESPONDENT(S): ------------------------- 1. ASSISTANT COMMISSIONER,COMMERCIAL TAXES, SPECIAL CIRCLE, PALAKKAD.678001. 2. COMMERCIAL TAX OFFICER(ON DEPUTATION) SPECIAL CIRCLE,PALAKKAD.678001. 3. DEPUTY COMMISSIONER OF.COMMERCIAL TAXES (APPEALS)PALAKKAD.678001. 4. STATE OF KERALA,REPRESENTED BY ITS SECRETARY(TAXATION),SECRETARIAT, THIRUVANANTHAPURAM-695001. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/04/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. ------------------------------------------------------ W.P.(C) No. 9395 of 2009-T ---------------------------------------------- Dated, this the 2nd day of April, 2009 J U D G M E N T Petitioner challenges Exts.P2 to P4. 2. I heard learned counsel for the petitioner and learned Government Pleader. Ext.P1 is an order passed by the first appellate authority by which petitioner was directed to produce purchase bills within 15 days of receipt of the order. Exts.P2 to P4 are modified assessment orders passed by the 2nd respondent. Exts.P2 to P4 are impugned on the ground essentially that they are passed without affording opportunity to the petitioner to produce purchase bills as contemplated in Ext.P1. The definite case of the petitioner is that Ext.P1 is received by the petitioner on 19.2.2009. However, the impugned orders are seen passed on 4.3.2009. It is pointed out that therefore the orders are passed without observing the direction contained in Ext.P1 order. Petitioner submits that he will appear before the Ist respondent and make available the purchase bills and the matter can be redone. I quash Exts.P2 to P4. Petitioner or his representative will be present before WPC No. 9395/2009 -2- the Ist respondent on 7.4.2009 at 11 A.M. with such materials that he is advised to produce. The Ist respondent shall take a decision in the matter within ten days from 7.4.2009 after hearing the petitioner. The writ petition is disposed of as above. (K.M.JOSEPH) JUDGE. MS