IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 11TH JULY 2011 / 20TH ASHADHA 1933 WP(C).No. 16388 of 2011(W) ----------------------------------------- PETITIONER(S): ------------------------ REJI J0SE,NEW GOKUL ICECREAM PARLOUR, PALA,PIN-686 575. BY SRI.N.N.SUGUNAPALAN, SENIOR ADVOCATE BY ADV. SRI.C.A.SADASIVAN SRI.JOY P.JOSE SRI.C.V.SASI SRI.K.JAYAMOHANAN PILLAI SRI.SOJAN MATHEW RESPONDENT(S): --------------------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY(TAXES),GOVT.SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2. COMMERCIAL TAX OFFICER,PALA,PIN-686 575, KOTTAYAM(DIST). R1 & R2 BY SR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: sts WP(C)NO.16388/2011 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE APPLICATION DATED 05/02/2009. P2 COPY OF THE CERTIFICATE DATED 12/05/2009 EFFECTIVE FROM 06/02/2009. P3 COPY OF THE ORDER OF INT.OFFICER(IB) DATED 16/07/2008. P4 COPY OF THE ORDER OF INT.OFFICER(IB) DATED 16/07/2008. P5 COPY OF THE ASSESSMENT ORDER DATED 09/10/2009 FOR 2006-07. P6 COPY OF THE ASSESSMENT ORDER DATED 09/10/2009 FOR 2007-08. P7 COPY OF THE APPELLATE ORDER DATED 30/08/2010 IN KVATA 1005/2009. P8 COPY OF THE APPELLATE ORDER DATED 30/08/2010 IN KVATA 1006/2009. P9 COPY OF THE APPEAL MEMORANDUM DATED 01/02/2011 FILED BEFORE KVAT APPELLATE TRIBUNAL FOR 2006-07. P10 COPY OF THE APPEAL MEMORANDUM DATED 01/02/2011 FILED BEFORE KVAT APPELLATE TRIBUNAL FOR 2007-08. P11 COPY OF THE REPLY DATED 25/01/2011 FILED BY PETITIONER. P12 COPY OF THE LETTER DATED 29/04/2011 FILED BY PETITIONER. P13 COPY OF THE LETTER FILED BY PETITIONER DATED 20/05/2011. P14 COPY OF THE ASSESSMENT ORDER FOR 2006-07 DATED 19/04/2011 RECEIVED ON 07/06/2011. P15 COPY OF THE ASSESSMENT ORDER FOR 2007-08 DATED 19/04/2011 RECEIVED ON 07/06/2011. P16 COPY OF THE ASSESSMENT ORDER FOR 2008-09 DATED 19/04/2011 RECEIVED ON 07/06/2011. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A.TO.JUDGE sts S.SIRI JAGAN, J. ================== W.P.(C).No. 16388 of 2011 ================== Dated this the 11th day of July, 2011 J U D G M E N T The petitioner is aggrieved by Exts.P14, P15 and P16 orders of assessment for three assessment years viz., 2006-07, 2007-08, 2008- 09 under the Kerala Value Added Tax Act. The petitioner has stated that the petitioner has not resorted to the remedy under Article 226 of the Constitution of India only because principles of natural justice have not been complied with in passing the impugned orders. According to the petitioner, although in two of the impugned orders, it is stated that the petitioner was heard, the petitioner was not actually heard. The petitioner also contends that the petitioner was not issued with separate notices for hearing for the three years also, which is mandatory as per the decisions of this Court. 2. The learned Government Pleader has not been able to produce before me any proof as to whether notices have been served on the petitioner and the petitioner was actually heard. 3. In view of the above situation, I am inclined to give the petitioner another opportunity, since it is not quite clear as to whether the petitioner was served with notices regarding hearing. Accordingly, Exts.P14, P15 and P16 orders are quashed. The petitioner shall present himself before the assessing authority on 25.7.2011, on which w.p.c.16388/11 2 date, the assessing authority shall hear the petitioner or fix another date for such hearing convenient to the assessing authority. The assessing authority shall, after hearing the petitioner, pass fresh orders in accordance with law. The writ petition is disposed of as above. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge