IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 29TH AUGUST 2011 / 7TH BHADRA 1933 WP(C).No. 23383 of 2011(W) -------------------------- PETITIONER(S): --------------- THE ELECTRIC & MOTOR WORKS (AUTO) VELLAYAMBALAM,THIRUVANANTHAPURAM REP.BY ITS PARTNER T.S.RAJALEKSHMI BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.UMAMAHESWAR RESPONDENT(S): --------------- THE COMMERCIAL TAXD OFFFICER, FIRST CIRCLE, THIRUVANANTHAPURAM-695005 GOVERNMENT PLEADER SHRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).No. 23383/2011 APPENDIX PETITIONER(S)' EXHIBITS P1. COPY OF THE NOTICE DTD.24.2.2011. P2. COPY OF THE REPLY DTD.4.3.2011. P3. COPY OF THE ORDER DTD.6.4.11. P4. COPY OF THE LETTER DTD.4.5.2011. sdk+ ///True copy/// P.A. to Judge S.SIRI JAGAN, J. ================== W.P.(C).No. 23383 of 2011 ================== Dated this the 29th day of August, 2011 J U D G M E N T The petitioner challenges Ext.P3 assessment order passed by the respondent on the ground that the petitioner has not been afforded an opportunity of being heard before passing the assessment order. 2. I have heard the learned Government Pleader also. 3. On a perusal of Ext.P3 assessment order, I am satisfied that there is no reference to any personal hearing, which is mandatory as per the decision of this Court in Suzion Infrastructure Services v. Commercial Tax Officer (W.C) Ernakulam [2010 (3) KHC 299]. Insofar as while passing Ext.P3 no opportunity of being heard was given to the petitioner, the same is in violation of the principles laid by this Court in Suzion Infrastructure Services' case (supra). In the above circumstances, Ext.P3 order is quashed. The 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 2