IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 25TH JULY 2011 / 3RD SRAVANA 1933 WP(C).No. 6429 of 2011(C) ------------------------------------- PETITIONER(S): ------------------------ ORIENT PRETREAD PVT. LTD. KIZHAKKAMBALAM,ERNAKULAM DISTRICT-683 562, REPRESENTED BY ITS MANAGING DIRECTOR, SRI.V.K.THAMPI BY ADVS. SRI.S.ANIL KUMAR SRI.K.S.HARIHARAN NAIR SRI.K.UMA MAHESWAR RESPONDENT(S): -------------------------- 1. ASST.COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE PERUMBAVOOR-683 542,ERNAKULAM DIST 2. STATE OF KERALA REP.BY THE PRL.SECRETARY TO GOVERNMENT THIRUVANANTHAPURAM-695 001 R1 & R2 BY SR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/07/2011,ALONG WITH WPC NO. 6430 OF 2011 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.6429/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE NOTIFICATION SRO.NO.804/2008. P2 COPY OF THE NOTICE DATED 14/09/2010 ISSUED BY THE 1ST RESPONDENT. P3 COPY OF THE REPLY DATED 4/10/2010 P4 COPY OF THE ORDER DATED 29/10/2010 OF THE 1ST RESPONDENT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)Nos. 6429, 6430, 6463 & 14421 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 25th day of July, 2011 J U D G M E N T The petitioners in these writ petitions are assessees under the Kerala Value Added Tax Act. They are challenging assessment orders and pre-assessment notices passed under the Act on the ground that no opportunity of being heard was afforded to the petitioners. I have heard the learned Government Pleader also. As per the amended provisions of the Act as also the decision of this court in Suzion Infrastructure Services v. Commercial Tax Officer (WC), Ernakulam [2010 (3) KHC 299] an opportunity of being heard after the assessee files his objections is mandatory. The Government Pleader could not satisfy me that in these cases such an opportunity was given to the petitioners. Therefore, that amounts to violation of the provisions of the Act as also natural justices. In view of the above findings, the impugned orders in these W.P.(C)Nos. 6429, 6430, 6463 & 14421 of 2011 -2- writ petitions are quashed. The assessing authority is directed to reconsider and pass fresh orders after affording an opportunity of being heard to the petitioners. The question of challenge against the notification shall be considered later in other appropriate proceedings. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/