IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 6TH JULY 2011 / 15TH ASHADHA 1933 WP(C).No. 6402 of 2011(A) --------------------------------------- PETITIONER(S): ------------------------- M/S.SREECHAKRA LIVING SPACE, "GOVIND",THRIPUNITHURA,REP.BY MANAGING PARTNER,K.R.SATHEESAN. BY ADV. SRI.A.KUMAR RESPONDENT(S): ---------------------------- 1. THE INTELLIGENCE OFFICER, SQUAD V,OFFICE OF THE IAC (INTELLIGENCE) COMMERCIAL TAXES, ERNAKULAM-31. 2. THE INTELLIGENCE OFFICER, SQUAD 1,OFFICE OF THE IAC (INTELLIGENCE) COMMERCIAL TAXES, ERNAKULAM-31. R1 & R2 BY SR.GOVERNMENT PLEADER SR. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.6402/2011 A APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE SHOP INSPECTION REPORT NO.164070 DTD. 5/12/2006. P2: COPY OF THE NOTICE DTD. 21/03/2007. P3: COPY OF THE REPLY DTD. 7/04/2007. P4: COPY OF THE NOTICE DTD. 26/07/2010. P5: COPY OF THE JUDGMENT IN WRIT PETITION (C) NO.27032 OF 2010. P6: COPY OF THE OBJECTIONS FILED BY THE PETITIONER ON 22/09/2010. P7: COPY OF THE ORDER DTD. 15/01/2011. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.6402 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 6th day of July, 2011 J U D G M E N T The petitioner is a partnership firm and a registered dealer under the Kerala Value Added Tax Act. The petitioner has filed this writ petition challenging Ext.P7 assessment order imposing penalty for the assessment years 2005-06 and 2006-07 on two grounds. One is that the petitioner was not afforded an opportunity of being heard before passing the impugned order and the 2nd is that the proceedings are barred by limitation. The learned Government Pleader now admits that the petitioner was not afforded an opportunity of being heard. If that be so, Ext.P7 order is violative of principles of natural justice. On that ground Ext.P7 order is quashed. The 1st respondent shall pass fresh orders after affording an opportunity of being heard to the petitioner and specifically adverting to the contentions of the petitioner regarding limitation, as W.P.(C)No.6402 of 2011 -2- expeditiously as possible, at any rate within a period of two months from the date of receipt of a copy of this judgment. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/