IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE V.GIRI MONDAY, THE 13TH OCTOBER 2008 / 21ST ASWINA 1930 WP(C).No. 6688 of 2008(U) ------------------------- PETITIONER(S): --------------- DR.MOHAMMED ASHARAF, CRAFT HOSPITAL, LOKAMALLESWARAM, KODUNGALLOOR, THRISSUR DISTRICT. BY ADV. SRI.KKM.SHERIF SRI.P.M.KUNJIMOIDEENKUTTY SRI.LAL K.JOSEPH SRI.A.A.ZIYAD RAHMAN SRI.V.R.REKESH RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO LABOUR AND REHABILITATION DEPARTMENT, THIRUVANANTHAPURAM. 2. THE DISTRICT LABOUR OFFICER, THRISSUR. 3. THE ASSISTANT LABOUR OFFICER GRADE-1, THRISSUR (THE ASSESSING OFFICER UNDER KERALA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE CESS ACT, 1956), THRISSUR. 4. THE BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD, THIRUVANANTHAPURAM, REPRESENTED BY ITS SECRETARY. BY GP SMT.SUDHA DEVI THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: V.GIRI, J ------------------- W.P.(C).6688/2008 -------------------- Dated this the 13th day of October, 2008 JUDGMENT Petitioner is a doctor and a new building, having a total plinth area of 5428.89 sq.meters, was put up by him. Construction was completed on 4.8.2007 and Ext.P1 occupancy certificate has been issued by the Kodungallur Municipality. The third respondent, the Assessing Authority, under the provisions of Kerala Building and other Construction Workers Welfare Cess Act, 1996, issued Ext.P2 show cause notice requiring the petitioner to submit his objections if any. There is a dispute as to whether the petitioner had appeared in the office of the third respondent on 6.11.2007. According to the petitioner, he did appear, but the officer concerned was under orders of transfer. Ultimately, Ext.P3 order was passed, but without hearing the petitioner. Same is under challenge in this writ petition. 2. Several grounds have been taken up in the writ petition challenging Ext.P3, and I am satisfied that in W.P.(C).6688/2008 2 the circumstances, petitioner should have been heard before the order of assessment is passed. Petitioner submits that even according to his calculation an amount of Rs.2,44,173/- will be due as the cess under the Act. 3. I heard learned Government Pleader also. 4. In the result, Ext.P3 is set aside. Third respondent shall issue a fresh notice to the petitioner inviting objections to Ext.P2 show cause notice. If objections are filed within three weeks from the date of service of notice on the petitioner, petitioner shall be heard and fresh order shall be passed within a period of four months from the date of receipt of a copy of this judgment. It is made clear that the petitioner shall pay an amount of Rs.2,45,000/- within four weeks from today. Writ petition is disposed of as above. V.GIRI, Judge mrcs