IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE V.GIRI FRIDAY, THE 18TH JULY 2008 / 27TH ASHADHA 1930 WP(C).No. 20743 of 2008(T) PETITIONERS: ----------------------- 1. EAPEN CHACKO, S/O. CHACKO EZHAMALIYIL HOUSE, PERUMBAIKADAVU P.O., KOTTAYAM 2. ALIEMMA CHACKO, W/O. EAPEN CHACKO EZHAMALIYIL HOUSE, PERUMBAIKADAVU P.O., KOTTAYAM BY ADV. SRI.P.V.GEORGE(ONAKKOOR) SRI.REJI GEORGE RESPONDENTS: ------------------------- 1. THE TAHSILDAR, KOTTAYAM TALUK. 2. STATE OF KERALA REPRESENTED BY THE SPECIAL SECRETARY REVENUE AND TAXES, SECRETARIAT, THIRUVANANTHAPURAM BY GOVERNMENT PLEADER SRI.BEJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: V.GIRI, J. ------------------------- W.P.(C).No.20743 of 2008 T ------------------------- Dated this the 18th day of July, 2008. JUDGMENT The petitioner challenges Ext.P12 order of assessment, inter alia, on the ground that the assessing authority did not afford sufficient opportunity to the assessee to submit objections, nor was an opportunity of hearing afforded. Ext.P10 notice dated 20.5.2008 shows that 30 days time was made available to the assessee to submit objections. But, apparently, Ext.P12 order of assessment was passed on 3.6.2008. Ex facie, there is violation of the statute as also the principles of natural justice. The petitioner ought to have been granted the time prescribed by the statute for submitting objections. 2. In the result, the writ petition is allowed. Ext.P12 is quashed. The petitioner shall submit objection within a period of three weeks from today, in which case, the petitioner shall be heard and a fresh order of assessment shall be passed by the 1st respondent. W.P.(C).NO.20743/08 :: 2 :: The petitioner shall produce a copy of this judgment along with a copy of the writ petition before the 1st respondent for compliance. Sd/- (V.GIRI) JUDGE sk/ //true copy// P.S. To Judge