IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 11TH MARCH 2009 / 20TH PHALGUNA 1930 WP(C).No. 7480 of 2009(D) ------------------------------------- PETITIONER(S): ---------------------- SURYA ROCK PRODUCTS NEELEESWARAM PO, ANGAMALY, ERNAKULAM DISTRICT REPRESENTED BY MANAGING PARTNER, P.M.ANTONY. BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX OFFICER ANAGAMALY. 2. APPELLATE ASSISTANT COMMISSIONER COMMERCIAL TAXES, ERNAKULAM. 3. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. ------------------------------------------------------ W.P.(C) No.7480 of 2009-D ---------------------------------------------- Dated, this the 11th day of March, 2009 J U D G M E N T By consent of the parties the matter is taken up for final hearing. 2. Petitioner preferred Ext.P2 appeals, and, according to it, it also remitted 20% of the amount as directed in Ext.P1 judgment of this court. Ext.P6 is the order of the appellate authority dated 2.1.2009 by which the appeals were dismissed on the ground that the appellant has not turned up for hearing on 26.12.2008. It is stated that the appeal was posted for hearing on 26.12.2008 and registered notice was issued to the appellant, but, the appellant was reluctant to appear. It is stated that since the appellant did not produce any document or evidence to rebut the finding of the assessing authority, the appeals are devoid of merits and hence dismissed. According to the petitioner, Ext.P4 posting notice is dated 18.12.2008. Ext.P5 is the copy of the postal cover produced to show that the hearing notice itself was WPC No. 7480/2009 -2- received on 26.12.2008. It is specifically stated that the posting notice was received at Kalady only on 26.12.2008. It is further stated that it was already past 3. p.m. when it was received. The Manager of business contacted the office of the Appellate Assistant Commissioner at Ernakulam and informed the belated receipt of notice. The Manager was informed that another posting will be given sufficiently in advance. 3. Having regard to the facts of the case, I feel that petitioner can be given an opportunity. Accordingly, Ext.P6 is quashed. Petitioner or his representative shall be present before the 2nd respondent on 18th March, 2009 and the said respondent will proceed to hear the petitioner and take a decision in the matter, in accordance with law. The writ petition is disposed of as above. (K.M.JOSEPH) JUDGE. MS