IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 15TH JANUARY 2008 / 25TH POUSHA 1929 WP(C).No. 37662 of 2007(H) -------------------------- PETITIONER: ------------ MALINI.V.,MANAGING DIRECTOR, K.M.A.RESORTS (P) LTD., MANJERI,MALAPPURAM DISTRICT. BY ADV. SRI.M.AJAY RESPONDENTS: ------------- 1. THE STATE OF KERALA, REPRESENTED BY ITS PRINCIPAL SECRETARY TO GOVERNMENT,THE SECRETARIAT,THIRUVANANTHAPURAM. 2. THE TAHSILDAR, ERNAD TALUK, MANJERI, MALAPPURAM DISTRICT. 3. THE VILLAGE OFFICER,MANJERI VILLAGE OFFICE,MALAPPURAM DISTRICT. 4. THE MANJERI MUNICIPALITY REPRESENTED BY ITS SECRETARY,MANJERI MUNICIPAL OFFICE MANJERI,MALAPPURAM DISTRICT. BY SPL. GOVERNMENT PLEADER (TAXES) SRI C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. ------------------------------------ W.P.(C) 37662 of 2007 ------------------------------------- Dated: January 15, 2008 JUDGMENT This writ petition has been filed for quashing Exts.P8 and P9 demand notices for recovering the tax due under the Kerala Building Tax Act. Though several reliefs are sought and contentions are raised, it is pointed out by the counsel for the petitioner that in Ext.P6 notice, hearing was scheduled to be held on 10.10.2007. But, however, for the absence of the officer concerned, it did not take place. According to the counsel, without further opportunity, assessment was completed and it is on that basis demand notices have been issued. 2. In view of the aforesaid allegation of violation of principles of natural justice, Government Pleader was directed to get instructions about the correctness of the assertion made by the petitioner. On instructions, Government Pleader concedes that the hearing scheduled in Ext.P6 did not, in fact, take place. If that be so, all subsequent actions have to be held to be vitiated by want of WP(C) 37662/2007 Page numbers reasonable opportunity of hearing the petitioner. 3. Accordingly, Exts.P8 and P9 will stand quashed and the 2nd respondent is directed to issue fresh notice to the petitioner, hear her and pass orders in accordance with law. This shall be done as expeditiously as possible, at any rate, within 8 weeks of production of a copy of this judgment. Writ petition is disposed of as above. ANTONY DOMINIC, JUDGE mt/-