IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 14TH OCTOBER 2011 / 22ND ASWINA 1933 WP(C).No. 25247 of 2011(E) ------------------------- PETITIONER(S): ----------------------- JIJO KURIAN, (EX-PROPRIETOR, ZEN RUBBERS, MANJAPRA, ERNAKULAM DIST.), PADINJAREL HOUSE, AYYANPUZHA P.O., KALLUKULANGARA, ANGAMALI, ERNAKULAM DISTRICT, PIN-683 581. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR SRI.K.UMAMAHESWAR RESPONDENT(S): ------------------------ 1. THE COMMERCIAL TAX OFFICER, ANGAMALI, ERNAKULAM DISTRICT, PIN-683 572. 2. THE FAST TRACK TEAM NO.V, COMMERCIAL TAXES, MATTANCHERRY, REPRESENTED BYTHE INSPECTING ASST. COMMISSIONER, MATTANCHERRY-682 002. BY GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: VK WP(C).No. 25247 of 2011(E) ---------------------------------------- APPENDIX --------------- PETITIONER(S) EXHIBITS --------------------------------------- EXT.P1(a): COPY OF REPLY TO NOTICE DTD.5.2.2010 ISSUED BY THE 2ND RESPONDENT FOR 2002-2003. EXT.P1(b): COPY OF REPLY TO NOTICE DTD.5.2.2010 ISSUED BY THE 2ND RESPONDENT FOR 2003-2004. EXT.P1(c): COPY OF REPLY TO NOTICE DTD.5.2.2010 ISSUED BY THE 2ND RESPONDENT FOR 2004-2005. EXT.P2(a): COPY OF RELEVANT PAGE OF LEDGER FOR 2002-2003. EXT.P2(b): COPY OF RELEVANT PAGE OF LEDGER FOR 2003-2004. EXT.P2(c): COPY OF RELEVANT PAGE OF LEDGER FOR 2004-2005. EXT.P3(a): COPY OF NOTICE DTD.26.2.2011 FOR THE YEAR 2002-2003. EXT.P3(b): COPY OF NOTICE DTD.26.2.2011 FOR THE YEAR 2003-2004. EXT.P3(c): COPY OF NOTICE DTD.26.2.2011 FOR THE YEAR 2004-2005. EXT.P4 : COPY OF LETTER DTD.19.3.2011. EXT.P5 : COPY OF RELEVANT PAGE OF LOCAL DELIVERY BOOK. EXT.P6 : COPY OF THE REVISED NOTICE DTD.26.2.2011 FOR 2003-2004. EXT.P7 : COPY OF REPLY DTD.24.3.2011 FOR THE YERAR 2002-2003. EXT.P8(a): COPY OF ORDER DTD.25.3.2011 FOR THE YEAR 2002-2003. EXT.P8(b): COPY OF ORDER DTD.25.3.2011 FOR THE YEAR 2003-2004. EXT.P8(c): COPY OF ORDER DTD.25.3.2011 FOR THE YEAR 2004-2005. RESPONDENTS' EXHIBITS ------------------------------------- ANNEXURE I. ORIGINAL OF THE MEDICAL CERTIFICATE DATED 7.10.2011 OBTAINWD FROM MADONNA HOSPITAL & RESEARCH CENTRE, ANGAMALY. / TRUE COPY / P.A. TO JUDGE VK S.SIRI JAGAN, J. ================== W.P.(C).No. 25247 of 2011 ================== Dated this the 14th day of October, 2011 J U D G M E N T The petitioner is an assessee under the Kerala General Sales Tax Act. For the assessment years 2002-03 to 2004-05 assessments have been completed as per Exts.P8(a) to P8(c) assessment orders on 25.3.2011. The petitioner challenges those assessment orders. The petitioner contends that although there is an alternate remedy by way of appeal, the petitioner has approached this Court in view of the fact that there is blatant violation of principles of natural justice insofar as after giving the petitioner time till 26.3.2011 for hearing, orders have been passed on 25.3.2011 before the time given to the petitioner was over. He also submits that in respect of one assessment order there was an allegation of fabrication of documents and the petitioner requested for documents proving such allegation, which has not been furnished to the petitioner, which also amounts to violation of principles of natural justice. The petitioner, therefore, seeks the following reliefs; “(i) issue a Writ of Certiorari of any other appropriate writ, order or direction as this Hon'ble Court deems fit and proper in the circumstances of the case, calling for the records leading to the issue of Ext.P8(a) to Ext.P8(c) orders and after scrutinizing the same, to strike down and quash them; (ii) issue a writ of prohibition or other appropriate writ or orders restraining the 1st Respondent or anybody acting on his behalf from recovering the amount demanded as per Ext.P8(a) to w.p.c.25247/11 - : 2 :- Ext.P8(c) orders; 2. I have heard the learned Government Pleader also. 3. Admittedly, the assessment orders were passed on 25.3.2011. The petitioner has filed this writ petition only on 22.9.2011. To explain the delay, the petitioner has produced a medical certificate to the effect that the petitioner has been under treatment for ischemic heart disease for the last six months. I am inclined to accept the explanation as sufficient for explaining the delay. Going by the documents themselves, it is clear that the petitioner was given an opportunity to file explanation and personal hearing till 26.3.2011 and the assessment orders were passed 9n 25.3.2011. Therefore, it is clear that there is violation of principles of natural justice. Accordingly, the impugned orders are quashed on that ground. The 1st respondent is directed to redo the assessment after affording an opportunity of being heard to the petitioner and complying with the principles of natural justice. The writ petition is disposed of as above. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge