IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 13TH AUGUST 2010 / 22ND SRAVANA 1932 WP(C).No. 25484 of 2010(I) -------------------------------------- PETITIONER: ------------------- M/S.BENU STEELS, 34/1854-B, MAMANGALAM, ERNAKULAM, KOCHI-682 025, REPRESENTED BY ITS PROPRIETOR, MS.BADHUNA. BY ADVS. SRI.K.SRIKUMAR, SRI.K.MANOJ CHANDRAN, SRI.P.R.AJITHKUMAR. RESPONDENTS: ------------------------ 1. THE ASSISTANT COMMISSIONER-VI, DEPARTMENT OF COMMERCIAL TAXES, SPECIAL CIRCLE-1, ERNAKULAM-682 015. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, ERNAKULAM-682 015. 3. THE COMMISSIONER OF COMMERCIAL TAXES, DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM – 695 001. 4. THE STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM – 695 001. R1 TO R4 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/08/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No. 25484 of 2010-I ---------------------------- Dated this the 13th day of August, 2010. J U D G M E N T The petitioner is challenging the correctness and sustainability of Ext.P3 order issued by the first respondent fixing huge liability upon the shoulders of the petitioner; both, by way of 'tax' and also by way of 'penalty' and 'interest'. 2. The learned counsel for the petitioner submits that, absolutely no notice of hearing whatsoever was issued to the petitioner before imposing penalty. This being the position, the petitioner could not substantiate the position before the concerned authority and that the impugned order has been passed in quite a mechanical manner. 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, this Court finds that the matter requires to be re-considered by the first respondent, with proper notice to the petitioner. Accordingly, Ext.P3 is set aside and the first respondent is directed to re-consider the matter after giving an opportunity of hearing to the petitioner. The proceedings W.P(C) No. 25484 of 2010-I 2 as above shall be finalised in accordance with law, as expeditiously as possible, at any rate within two months from the date of receipt of a copy of this judgment. The Writ Petition is disposed of. P.R.RAMACHANDRA MENON JUDGE ab