IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE A.K.BASHEER & THE HONOURABLE MR. JUSTICE P.Q.BARKATH ALI FRIDAY, THE 18TH JUNE 2010 / 28TH JYAISTHA 1932 WA.No. 304 of 2008 ------------------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.1075/2008 Dated 09/01/2008 .................... APPELLANT/PETITIONER ---------------------------------------- S.KUMARESAN, S/O.C.SUBRAMANIA PILLAI RESIDING AT 3/164 RAILWAY COLONY KALLEKULANGARA, PALAKKAD DISTRICT. BY ADV. SRI.K.MOHANAKANNAN SMT.A.R.PRAVITHA RESPONDENTS/RESPONDENTS: --------------------------------------------------- 1. STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT LABOUR & REHABILITATION (S) DEPARTMENT GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. THE EXECUTIVE OFFICER KERALA MOTOR TRANSPORT WORKERS' WELFARE FUND BOARD KOLLAM-1 3. THE DISTRICT EXECUTIVE OFFICER KERALA MOTOR TRANSPORT WORKERS' WELFARE FUND BOARD PALAKKAD. 4. C.KRISHNAN, KANNANKUDAM HOUSE THIRUVALATHUR P.O., KODUMBA, PALAKKAD. ADV. SRI.P.RAMAKRISHNAN, SC,KMTWF BOARD FOR R2 SMT.I.SHEELADEVI, SC,KMTWF BOARD FOR R3 SRI.JACOB SEBASTIAN FOR R.4 GOVERNMENT PLEADER SRI.I.V.PRAMOD FOR R1 THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 18/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: A.K.BASHEER & P.Q.BARKATH ALI, JJ. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - W.A.No.304 OF 2008 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 18th day of June 2010 JUDGMENT Basheer, J. Having heard learned counsel for the parties at length and having perused the entire materials available on record, we are of the view that Ext.P12 order is liable to be set aside for reasons more than one. 2. It is on record that the assessing authority had issued Ext.P3 order after remand and fixed the quantum of contribution payable by the appellant to the Motor Transport Workers Welfare Fund Board as Rs.12,562/- for the period from 1988-1998. Ext.P4 order will show that for the period from 1998 to 2002, a sum of Rs.8,448/- with 5% collection charges was quantified. These orders were passed without hearing respondent No.4. But surprisingly, Ext.P6 order which was termed as 'Rejoinder Provisional Determination Order”, was yet again issued by the assessing authority determining the contribution payable by the appellant as Rs.82,436/- for the period from 1988-1989 to 2002-2003. 3. Appellant raised objection to Ext.P6 order. But the assessing authority overruled the objections and passed Ext.P12 Final Determination Order, which was challenged by the appellant before the learned Single Judge. However, the writ petition was dismissed directing the appellant to approach the statutory appellate authority. 4. Learned Standing Counsel has not been able to point out any provision which enables the assessing authority to issue Ext.P6 order which has been W.A.No.304 OF 2008 :: 2 :: termed as Rejoinder Provisional Determination order. Be that as it may. The fact remains that the authority proceeded to pass Ext.P12 order thereafter, quantifying the contribution payable by the appellant at Rs.73,595/- for the above period from 1988-1989 to 2002-2003. It is true that the appellant, the alleged employer, did not appear before the assessing authority though he had submitted Exts.P7 and P9 replies in response to the demand notices. 5. We have perused the files made available by the learned Standing Counsel and heard learned counsel for respondent No.4 also. 6. Having regard to the entire facts and circumstances, we are satisfied that the entire issue relating to the assessment for the period from 1988 to 2003 has to be reconsidered by the assessing authority after affording sufficient opportunity to the appellant and respondent No.4. 7. The authority shall pass fresh orders as expeditiously as possible, at any rate, within three months from the date of receipt of a copy of this judgment. It will be open to the appellant and respondent No.4 to adduce further evidence, both oral and documentary, in support of their respective contentions. Writ appeal is disposed of. A.K.BASHEER, JUDGE P.Q.BARKATH ALI, JUDGE jes