IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 29TH NOVEMBER 2010 / 8TH AGRAHAYANA 1932 WP(C).No. 33567 of 2010(U) -------------------------- PETITIONER(S): --------------- K.VENUGOPAL,DEVI INDUSTRIES, KUZHIMATHU JUNCTION,KUZHIMATHU JUNCTION, PATTOOR P.O.,NOORANADU, ALAPPUZHA DISTRICT BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): --------------- 1. FAST TRACK ASSESSMENT TEAM NO.II DEPARTMENT OF COMMERCIAL TAXES, ALAPPUZHA-688001 2. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001 GOVERNMENT PLEADER SRI.SHAMSUDDIN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K. ABDUL REHIM, J ------------------------------ WP(C) NO. 33567 OF 2010 --------------------------------------- Dated this the 29th day of November, 2010 JUDGMENT Petitioner is challenging assessments completed under the provisions of Section 17 D of the Kerala General Sales Tax Act with respect to the years 2002-03, 2003-04 and 2004-05. According to the petitioner the business was stopped in the year 2005 and the petitioner was suffering from acute heart disease. Ext.P4 medical certificate produced will indicate that during March, 2010, he was hospitalized at St.Thomas Mission Hospital, Kattanam. 2. According to the petitioner he has got all the required Form 25 declarations in order to support the claim for exemption and if such documents were reckoned there will not be any further liability for payment of tax. However it is conceded that the petitioner had received the pre-assessment notices. But 2 WP(C) No. 33567/2010 due to his ailment he could not make any appropriate response at that time, is the submission. It is evident from Exts.P8 to P10 orders that the pre-assessment notices were duly served on the petitioner. But he had failed to submit any objections against the proposal. In the counter affidavit filed on behalf of the respondents it is specifically stated that, the notice under Section 17 D was served on the petitioner on 16.06.2010 and inspite the petitioner had neither produced the books of accounts nor filed any objection to the proposal. 3. Considering the above circumstances, I am not at all inclined to interfere with the impugned assessments on the basis of merits of any of the contentions. On the other hand I take note of the fact that the petitioner was suffering from ailment and there were circumstances preventing him from properly agitating the matter before the Fast Track Team, and also the fact that he has got custody of all the required Form 25 declaration in order to substantiate the 3 WP(C) No. 33567/2010 exemptions claimed. However, learned Government Pleader pointed out that the petitioner had not even claimed exemption while filing the return for the years concerned. 4. Having considered the facts and circumstances as stated above, I am of the view that, interest of justice will be served if the petitioner is afforded with an opportunity to appear before the authority concerned, and for producing documents in support of his claim. 5. In the result, the Writ Petition is allowed. Exts.P8 to P10 assessments are hereby quashed. The first respondent or the assessing authority as the case may be will finalise the assessment afresh either under Section 17D or under Section 17 (3), after affording an opportunity to the petitioner to file objections against the proposal and to produce documents if any, and also an opportunity of personal hearing. Fresh assessments in this regard shall be completed as early as possible, at any rate within a period of six weeks from the date of receipt of a copy of this 4 WP(C) No. 33567/2010 judgment. 6. It is made clear that if there is any fault on the part of the petitioner to co-operate in any manner with finalization of the assessment the respondent or the concerned authority will be free to proceed with finalization of assessment on an ex-parte basis. C.K. ABDUL REHIM JUDGE dnc