IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 18TH JULY 2011 / 27TH ASHADHA 1933 WP(C).No. 14899 of 2011(J) --------------------------------------- PETITIONER(S): ----------------------- M/S.HOTEL GEO, THOPUMPADY, COCHIN-5, REP. BY ITS MANAGING PARTNER. RAJEEV XAVIOUR. BY ADV. SRI.A.KUMAR RESPONDENT(S): --------------------------- COMMERCIAL TAX OFFICER-I, IIND CIRCLE, MATTANCHERY-02. BY SR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.14899/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE APPLICATION FOR COMPOUNDING DATED 10/5/06. P2 COPY OF THE ORDER DATED 21/8/06. P3 COPY OF THE ORDER DATED 30/3/2011 FOR THE ASSESSMENT YEAR 2006-07. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S.SIRI JAGAN, J. ================== W.P.(C).No. 14899 of 2011 ================== Dated this the 18th day of July, 2011 J U D G M E N T The petitioner challenges Ext.P3 assessment order and demand notice under the Kerala General Sales Tax Act on the ground that the petitioner has not been given sufficient opportunity of being heard. Since Ext.P3 order does not refer to any notice, hearing or opportunity to the petitioner, the learned Government Pleader was directed to get instructions as to whether the petitioner had been afforded an opportunity of being heard before passing the assessment order and issuing Ext.P3 notice. The learned Government Pleader was unable to satisfy me that the petitioner was given an opportunity of being heard before passing Ext.P3 assessment order and issuing notice of demand. In the above circumstances, Ext.P3 order is quashed. The 1st respondent is directed to pass fresh orders of assessment after affording an opportunity of being heard to the petitioner. The writ petition is disposed of as above. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge