IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 14TH JUNE 2011 / 24TH JYAISHTA 1933 WP(C).No. 11489 of 2007(P) -------------------------------------- PETITIONER(S): ---------------------- G & G SALES INDIA PVT.LTD., K.P.XIV/857, ALATHARAMOODU, KADAKKAL, REPRESENTED BY ITS MANAGING DIRECTOR, A.K.ANIL KUMAR. BY ADVS. SRI.PREMJIT NAGENDRAN SMT.K.B.SUBHAGAMANI RESPONDENT(S): --------------------------- 1. THE INTELLIGENCE OFFICER, COMMERCIAL TAXES, ALWAYE. 2. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. *ADDL. R3 IMPLEADED. 3. THE COMMERCIAL TAX OFFICER, ANCHAL. *ADDL. R3 IS IMPLEADED AS PER ORDER DT.D 2.12.2009 IN IA. NO.14967/2007. BY GOVT. PLEADER SRI.ANTONY MUKKATH THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 14/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO.11489/2007 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE PETITIONERS CERTIFICATE OF REGISTRATION NO.12211733, DTD. 18.12.2001 ISSUED BY THE 2ND RESPONDENT. P2:- COPY OF THE RENT DEED EXECUTED BETWEEN MR.RAJU THOMAS AND MR.ANIL JOHN DTD. 20TH DECEMBER 2001. P3:- COPY OF THE SHOP INSPECTION REPORT DT.D 28.1.2002 ISSUED BY THE SALES TAX OFFICER, IVTH CIRCLE, ERNAKULAM. P4:- COPY OF THE DISCHARGE SUMMARY OF MR.ANIL JOHN ISSUED BY THE MEDICAL TRUST HOSPITAL, DTD. 21.1.2002. P5(a):- COPY OF THE COMPLAINT FILED BY MR.ANIL JOHN BEFORE THE KERALA STATE WOMEN COMMISSION DTD. 22.1.2002. P5(b):- COPY OF THE COMPLAINT FILED BY MR.ANIL JOHN BEFORE THE DIRECTOR GENERAL OF POLICE DTD. 14.3.2002. P5(c):- COPY OF THE COMPLAINT FILED BY MR.ANIL JOHN BEFORE THE SUPERINTENDENT OF POLICE, ERNAKULAM DT. 22.1.2002. P6:- COPY OF THE ORDER NO.ISA.54/2001-2002 DTD. 22.11.2005 ISSUED BY THE IST RESPONDENT. P7:- COPY OF THE JUDGMENT IN WPC. 697/2006 DTD. 2.2.2006 ISSUED BY THE HONOURABLE COURT. P8:- COPY OF THE LETTER SUBMITTED BY THE PETITIONER'S COUNSEL BEFORE THE COMMISSIONER, BOARD OF REVENUE DTD. 8.12.2006. P9:- COPY OF THE ORDER NO.RP. 10887/2006/CT, DTD. 21.3.2007 ISSUED BY THE COMMISSIONER THIRUVANANTHAPURAM. P10:- COPY OF THE NOTICE NO.12211/2001-02 DTD. 30.10.2009 UNDER SECTION 19(1) OF THE K.G.S.T. ACT 1963 ISSUED BY THE 3RD RESPONDENT. RESPONDENT'S EXHIBITS NIL:- TRUE COPY P.S. TO JUDGE tss S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 11489 of 2007 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 14th day of June, 2011. J U D G M E N T The petitioner is an assessee under the Kerala General Sales-tax Act. For the assessment year 2001-02, an order imposing penalty was passed against the petitioner. The petitioner challenged the same by filing W.P(C) No. 697/2006, in which this Court permitted the petitioner to file a revision against the penalty order and the Commissioner of Commercial Taxes was directed to comprehensively consider the entire materials, giving the petitioner an opportunity of being heard as also an opportunity to produce further materials to sustain the contentions. It was specifically directed that the files in relation to the case shall be examined and the persons named therein shall be summoned for examination as the Commissioner may deem necessary or on the application of the petitioner. Pursuant thereto, the petitioner filed a revision petition, which was posted for hearing on various dates. On 28.11.2006, the authorised representative of the petitioner appeared before the Commissioner at the office of the Deputy Commissioner (Intelligence) at Kakkanad, on which date, Mr. P.K. Jayanandan, Commercial Taxes Officer, First Circle, Mattancherry was examined as a witness. The petitioner wanted to adduce evidence. At that time the directors of the petitioner was in a Gulf Country. The petitioner intended to file a proof affidavit attested by the Indian Embassy at UAE and made a request for adjournment for the same. A proof affidavit was got prepared by the authorised representative and sent to the director of the petitioner in the UAE. The authorised representative submitted before the 2nd respondent on 8.12.2006 that the proof affidavit would be directly sent by the director from UAE to the Commissioner. Learned W.P(C) No. 11489 of 2007 -: 2 :- counsel for the petitioner also requested for certified copies of deposition of all the witnesses examined so far. The petitioner did not hear anything further from the 2nd respondent after 8.12.2006. But, without any further reference to the petitioner or affording the petitioner any opportunity of being heard, allegedly relying on some part of the evidence but suppressing other material parts of evidence already on record, Ext. P9 order dated 21.3.2007 has been passed imposing on the petitioner a penalty of Rs. 8,40,000/-. The petitioner is challenging Ext. P9 seeking the following relief: “Issue a writ of certiorari or other appropriate writ, direction or order calling for the records leading to Ext. P6 as confirmed by Ext. P9 order and quashing the same.” 2. No counter affidavit has been filed by the respondents. As such, the averments in the writ petition remains uncontroverted. The averments are to the effect that the petitioner had not been given sufficient opportunity to adduce evidence and was not afforded an opportunity of being heard before passing Ext. P9 order. When the said averment remains uncontroverted, that amounts to violation of principles of natural justice. Accordingly, Ext. P9 order is quashed. The Commissioner is directed to pass orders in the revision petition, after affording reasonable opportunity to the petitioner to adduce evidence and an opportunity of being heard as directed in the earlier judgment. Till fresh orders are passed, the W.P(C) No. 11489 of 2007 -: 3 :- interim order passed in this writ petition on 3.4.2007 would continue to be in force. The writ petition is disposed of as above. Sd/- S. Siri Jagan, Judge. Tds/