IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 28TH OCTOBER 2011 / 6TH KARTHIKA 1933 WP(C).No. 28020 of 2011(B) -------------------------- PETITIONER: --------------- SHIJI.P.K, PROPRIETOR, M/S.SUPREME MACHINES & EQUIPMENTS, 30/878, PREEJI BHAVAN, THYKOODAM,VYTTILA.P.O,KOCHI-682019. BY ADVS. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENTS: ----------------------- 1. INTELLIGENCE OFFICER,(RAPID ACTION-1), COMMERCIAL TAXES, ERNAKULAM,PIN-682015. 2. COMMERCIAL TAX OFFICER, THRIPUNITHURA, PIN-682034. 3. STATE OF KERALA, REPRESENTED BY THE SECRETARY(TAXES), GOVT.SECRETARIAT, THIRUVANANTHAPURAM-695001. R1 TO R3 BY SMT. SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: AMG W.P (C) No. 28020/2011 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : TRUE COPY OF THE TIN CERTIFICATE ISSUED BY THE 2ND RESPONDENT. EXT.P2 : TRUE COPY OF THE MONTHLY RETURN AND PURCHASE. EXT.P3 : TRUE COPY OF THE PURCHASE BILL No.018 DATED 08-05-2007. EXT.P4 : TRUE COPY OF THE C-FORM No.CTV 449621 ISSUED TO THE SELLING DEALER. EXT.P5 : TRUE COPY OF THE POSTING NOTICE No.OR II 378/07-08 DTD.16-06-2011 BY THE 1ST RESPONDENT FOR HEARING ON 05-07-2011. EXT.P6 : TRUE COPY OF THE EXPLANATION KEPT PREPARED BY PETITIONER FOR PRODUCTION BEFORE THE 1ST RESPONDENT ON 05-07-2011. EXT.P7 : TRUE COPY OF THE PENALTY ORDER No.OR III-378/07-08 DTD18-08-2011 ISSUED BY THE 1ST RESPONDENT. RESPONDENT'S EXHIBITS: NIL //TRUE COPY// P.A. TO JUDGE AMG S.SIRI JAGAN, J. ================== W.P.(C).No. 28020 of 2011 ================== Dated this the 28th day of October, 2011 J U D G M E N T The petitioner challenges Ext.P7 penalty order without resort to the statutory remedies on the ground that before passing Ext.P7 order, the petitioner was not afforded an opportunity of being heard. I directed the learned Government Pleader to get instructions as to whether the petitioner was afforded an opportunity of being heard before passing Ext.P7 order. Today the learned Government Pleader, on instructions, submits that the petitioner had not been given an opportunity of personal hearing before passing Ext.P7 order. In the above circumstances, Ext.P7 is quashed. The 1st respondent is directed to pass fresh orders after affording an opportunity of being heard to the petitioner. The writ petition is disposed of as above. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge