IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 10TH NOVEMBER 2011 / 19TH KARTHIKA 1933 WP(C).No. 27283 of 2011(I) --------------------------------------- PETITIONER(S): ------------------------ K.V. NARAYANAN, M/S. ASIAN COLOUR TRADERS, EDAPPAL, PONNANI TALUK, MALAPPURAM DISTRICT. BY ADV. SRI.N.MURALEEDHARAN NAIR, SRI.V.K. SHAMSUDHEEN. RESPONDENT(S): -------------------------- 1. COMMERCIAL TAX OFFICER DEPARTMENT OF COMMERCIAL TAXES, PONNANI- 679 577. 2. INTELLIGENCE OFFICER (IB) DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM- 676 505. R1 & R2 BY GOVT. PLEADER MR.MANOJ P.KUNJACHAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/11/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 27283 of 2011(I) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE NOTICE ISSUED BY 1ST RESPONDENT DT. 20.07.2011. EXT.P2 TRUE COPY OF THE REPLY FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DT. 2.8.2011. EXT.P3 TRUE COPY OF THE ASSESSMENT ORDER PASSED BY IST RESPONDENT FOR THE YEAR 2007-08 DT. 23.8.2011. EXT.P4 TRUE COPY OF THE CIRCULAR NO.6/2004 DT. 17.3.2004. EXT.P5 TRUE COPY OF THE DEMAND NOTICE ISSUED BY IST RESPONDENT DT. 23.8.2011. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE rs S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.27283 of 2011 ---------------------------------------------- Dated this the 10th day of November, 2011 JUDGMENT The petitioner challenges Ext.P3 assessment order under the Kerala Value Added Tax Act. As justification for filing this writ petition challenging the assessment order, without availing of the statutory remedy way of appeal, the petitioner submits the petitioner was not afforded an opportunity of being heard in the matter. He submits that even if the petitioner has not asked for an opportunity of being heard, as per the decision of this Court and Ext.P4 circular, the assessing authority was bound to grant an opportunity of hearing. 2. In view of the averments in the writ petition, I directed the learned Government Pleader to file an affidavit of the assessing authority explaining as to whether the petitioner has been afforded an opportunity of being heard. The affidavit does not disclose that an opportunity of being heard was given to the petitioner. 3. In the above circumstances, Ext.P3 order is quashed. W.P.(C)No.27283/11 2 The 1st respondent is directed to pass fresh orders of assessment, after affording an opportunity of being heard to the petitioner. But, I make it clear that the petitioner shall not request for any further adjournment on the date fixed for such hearing. The writ petition is disposed of as above. S. SIRI JAGAN, JUDGE acd W.P.(C)No.27283/11 3