IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 29TH AUGUST 2011 / 7TH BHADRA 1933 WP(C).No. 14180 of 2011(V) ---------------------------------------- PETITIONER(S): ------------------------ MESSRS, DRIVE INDIA ENTERPRISE SOLUTIONS LIMITED, NO.II, 287A & 287B, CHAKIATH ESTATE, CHERANALLOOR P.O., VIA EDAPALLY, KOCHI-682 034. REP.BY JOHN GEORGE, DEPUTY MANAGER, FINANCE. BY ADV. SRI.A.KUMAR RESPONDENT(S): --------------------------- 1. INTELLIGENCE OFFICER, SQUAD NO.1, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, EDAPPALLY, COCHIN-24. 2. THE BRANCH MANAGER, IDBI BANK, TRADE PROCESSING CENTRE, 5TH FLOOR, MAFATLAL CENTRE, NARIMAN POINT MUMBAI-400 021. R1 BY SR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.14180/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE NOTICE DATED 1/8/2006. P2 COPY OF THE BANK GUARANTEE DATED 29/4/2009 P3 COPY OF THE LETTER DATED 6/5/2009 P4 COPY OF THE ORDER DATED 3/3/2011 P5 COPY OF THE COMMUNICATION DATED 16/5/2011. P6 COPY OF THE LETTER DATED 30/6/2009. RESPONDENT'S EXHIBITS: R1(A) COPY OF THE NOTICE DATED 17/04/2008 R1(B) COPY OF THE POSTAL ACKNOWLEDGEMENT CARD R1(C) COPY OF THE NOTICE DATED 03/07/2009 R1(D) COPY OF THE POSTAL COVER RETURNED “UNSERVED” /TRUE COPY/ P.A.TO.JUDGE sts S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.14180 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 29th day of August, 2011 J U D G M E N T The petitioner is aggrieved by Ext.P4 order whereby the petitioner has been imposed with penalty pursuant to Ext.P1 notice detaining goods which belonged to the petitioner, on allegation of attempt to evade tax. The contention of the petitioner is that, the petitioner has not been given proper notice regarding the hearing of the matter. In view of the contention regarding want of notice of hearing, I directed the learned Government Pleader to get instructions as to whether the petitioner has received the notice referred to in Ext.P4 order. The 1st respondent has filed a statement wherein he has produced one acknowledgment for having served notice on the petitioner. They have also produced another notice which was not served on the petitioner but returned unserved. The counsel for the petitioner would contend that, the petitioner had by Ext.P6 intimated the Assistant Commissioner, Circle III, Thevara, Kochi, about the change in address. W.P.(C)No.14180 of 2011 -2- I am not now inclined to go into the question as to whether the notice has been duly served on the petitioner. It appears that, there was some confusion regarding the address of the petitioner. I am satisfied that the petitioner can be given another opportunity in the matter. For this purpose, I quash Ext.P4 order. The petitioner shall appear before the 1st respondent for a hearing on the question on 19.09.2011. The petitioner shall be present on that date with all evidences in support of their case. The 1st respondent shall hear the petitioner on that day or if it is not convenient to the 1st respondent on that day to an adjourned date within one week thereafter, which date shall be intimated to the petitioner on 19.09.2011 and acknowledgment obtained. On 19.09.2011 or the next posting date, if adjourned, the respondent shall hear the petitioner and pass fresh orders. The writ petition is disposed of as above. Sd/- S. SIRI JAGAN JUDGE //True copy// shg/ P.A. TO JUDGE