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. 36191 of 2010(Y) ---------------------------------------- PETITIONER(S): ----------------------- M/S.CONFIDENT PROJECTS (INDIA)PVT.LTD. 868/2,S.A.ROAD,VYTTILA,KOCHI-682 019,REP.BY ITS CHAIRMAN AND MANAGING DIRECTOR DR.ROY.C.J, THROUGH POWER OF ATTORNEY HOLDER T.A.JOSEPH. BY ADV. SRI.K.J.ABRAHAM RESPONDENT(S): ------------------------- THE ASST.COMMISSIONER(WC), O/O THE DEPUTY COMMISSIONER,COMMERCIAL TAXES, ERNAKULAM ,KOCHI-13. *ADDL. R2 IMPLEADED. 2. INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, COCHIN 30. *ADDL. R2 IS IMPLEADED VIDE ORDER DT. 14.6.2011 IN IA. 9153/2011. GOVERNMENT PLEADER SRI.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: tss W.P.(C) NO.36191/2010 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE APPLICATION FOR COMPOUNDING IN FORM NO.1B FOR THE PERIOD 2007-08 DTD. 30.4.2007. P1(a):- COPY OF THE APPLICATION FOR COMPOUNDING IN FORM NO.1B FOR THE PERIOD 2008-09 DTD. 28.4.2008. P2:- COPY OF THE ANNUAL RETURN FOR THE FINANCIAL YEAR 2007-08 IN FORM NO.10 D DTD. 28.4.2008. P2(a):- COPY OF THE ANNUAL RETURN FOR THE FINANCIAL YEAR 2008/09 IN FORM NO.10 D DATED NIL. P3:- COPY OF THE NOTICE NO.32072009905/10-11 DTD. 3.9.2010. P4:- COPY OF THE REQUEST LETTER DT. 14.9.2010. P5:- COPY OF THE NOTICE NO.32072009905/07-08 DTD. 8.10.2010. P5(a):- COPY OF THE NOTICE NOP.30272009905/08-09. DTD. 11.10.2010. P6:- COPY OF THE REQUEST LETTER DTD. 18.10.2010. P7:- COPY OF THE REQUEST LETTER DT. 4.11.2010. P8;- COPY OF THE QUARTERLY RETURN APRIL TO JUNE 2007 DTD. 16.7.2007. P9:- COPY OF THE RELEVANT PAGE DTD. 16.7.2007. P10:- COPY OF THE ORDER NO.32072009905 /07-08 DTD. 30.10.2010. P10(a):- COPY OF THE ORDER NO.32072009905/08-09 DTD. 30.10.2010. P11:- COPY OF THE NOTICE NO.32072009905/ 07-08 & 08-09 DTD. 6.5.2011. P12:- COPY OF THE DETAILS OF PAYMENT FOR THE YEARS 2007-08 AND 2008-09 DTD. 16.5.2011. P13:- COPY OF THE ORDER NO.32072009905/07-08 & 08-09 DTD. 24.5.2011. P14:- COPY OF THE DEMAND NOTICE NO.A5-2477/11 DTD. 8.6.2011 BY THE 2ND RESPONDENT. P14(a):- COPY OF THE DEMAND NOTICE NO.A5-2476/11 DTD. 8.6.2011 BY THEW 2ND RESPONDENT. RESPONDENT'S EXHIBITS NIL:- TRUE COPY P.S. TO JUDGE tss tss S. SIRI JAGAN, J. ........................................... W.P.(C).NO.36191 OF 2010 ............................................. Dated this the 6th day of July, 2011. JUDGMENT The petitioner challengesExts.P10 and P10(a) assessment orders under the Kerala Value Added Tax Act. When it was pointed out to the learned counsel for the petitioner that the petitioner has an effective alternative remedy by way of appeal against the assessment orders, the counsel for the petitioner would contend that those orders were passed without hearing the petitioner. But, admittedly, the petitioner has not filed any objection to the pre- assessment notice. The petitioner submits that the petitioner has filed an application for adjournment. 2. The learned Government Pleader with the help of a statement filed contends that, that application itself was received after the assessment order was passed. From Exts.P10 and P10(a), I find that several notices were issued to the petitioner. The petitioner himself admits that objection was submitted on the date on which the assessment order was passed. W.P.(C).NO.36191 OF 2010 : 2 : In the above circumstances, I am not inclined to accept the contention of the petitioner that the petitioner had not been given an adequate opportunity to file objection to the pre-assessment notice and for hearing. Therefore, I am of the opinion that the petitioner should challenge the impugned orders in appeal as provided under the Act. Without prejudice to that right, this writ petition is dismissed. Sd/= S. SIRI JAGAN, JUDGE. /true copy/ P.S. to Judge. cl