IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 22ND DECEMBER 2011 / 1ST POUSHA 1933 WP(C).No. 33760 of 2011(T) -------------------------------------- PETITIONER: ------------------- HOTEL CITY LIGHT PVT.LTD., SB TOWER, POTHENCODE P.O., THIRUVANANTHAPURAM-695 584, REPRESENTED BY ITS MANAGING DIRECTOR, A MOHAMED FARI. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM), SRI.K.S. HARIHARAN, SMT. K.UMA MAHESWAR. RESPONDENT: ---------------------- THE ASSISTANT COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE, THIRUVANANTHAPURAM-695 035. BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/12/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.33760/2011-T: APPENDIX PETITIONER'S EXHIBITS:- EXHIBIT P1. TRUE COPY OF ASSESSMENT ORDER DATED 31/7/2010 FOR 2006-2007. EXHIBIT P2. TRUE COPY OF NOTICE DATED 25/08/2011 FOR 2006-2007 ISSUED BY THE RESPONDENT. EXHIBIT P3. TRUE COPY OF NOTICE DATED 20/08/2011 FOR 2007-2008 ISSUED BY THE RESPONDENT. EXHIBIT P4. TRUE COPY OF NOTICE DATED 20/08/2011 FOR 2008-2009 ISSUED BY THE RESPONDENT. EXHIBIT P5. TRUE COPY OF NOTICE DATED 20/08/2011 FOR 2009-2010 ISSUED BY THE RESPONDENT. EXHIBIT P6. TRUE COPY OF LETTER DATED 19/11/2011 FOR THE YEAR 2006-2007. EXHIBIT P7. TRUE COPY OF LETTER DATED 19/11/2011 FOR THE YEAR 2007-2008. EXHIBIT P8. TRUE COPY OF LETTER DATED 19/11/2011 FOR THE YEAR 2008-2009. EXHIBIT P9. TRUE COPY OF LETTER DATED 19/11/2011 FOR THE YEAR 2009-2010. EXHIBIT P10. TRUE COPY OF ORDER DATED 3/12/2011 FOR THE YEAR 2006-2007. EXHIBIT P11. TRUE COPY OF ORDER DATED 3/12/2011 FOR THE YEAR 2007-2008. EXHIBIT P12. TRUE COPY OF ORDER DATED 3/12/2011 FOR THE YEAR 2008-2009. EXHIBIT P13. TRUE COPY OF ORDER DATED 3/12/2011 FOR THE YEAR 2009-2010. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.S. TO JUDGE Prv. S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 33760 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 22nd day of December, 2011. J U D G M E N T The petitioner is challenging assessment orders passed by the respondent under the Kerala General Sales Tax Act. The ground on which the petitioner seeks to sustain this writ petition by-passing the alternate remedy by way of appeal is that the petitioner had not been given an effective opportunity to present their case before the assessing authority. According to them, after receipt of the pre-assessment notices by Exts. P6 to P9, the petitioner requested for 30 days' time to file a proper reply since the person dealing with the subject matter was away. According to the petitioner, the petitioner was not communicated with any decision on their request for adjournment and therefore the petitioner assumed that the petitioner has been granted adjournment, in which case the petitioner was liable to file the reply to the pre-assessment notice only by 18.12.2011. But the respondent issued Exts. P10 to P13 orders of assessment on 3.12.2011 confirming the proposals in the pre-assessment notices. The petitioner submits that in the above circumstances, the petitioner should be given an opportunity to file replies to the pre-assessment notices and an opportunity of being heard, is their contention. 2. I have heard the learned Government Pleader also. 3. Although, strictly speaking, the petitioner cannot simply assume that the adjournment requested for was granted, taking a lenient view, in order to give the petitioner another W.P(C) No. 33760 of 2011 -: 2 :- opportunity to present their case before the assessment authority, I quash Exts. P10 to P13 assessment orders. The petitioner shall file objections to the pre-assessment notice within one week from today. The respondent shall thereafter afford an opportunity of being heard to the petitioner and pass fresh assessment orders in accordance with law. Sd/- S. Siri Jagan, Judge. Tds/