IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 2ND FEBRUARY 2009 / 13TH MAGHA 1930 WP(C).No. 2406 of 2009(J) -------------------------------------------- PETITIONER(S): ---------------------- K.M.DASAN, FORMERLY, PROPRIETOR, SAHAKARANA TIMBER & SAW MILL, KOLLIKKARA HOUSE, CHENGALOOR P.O., THRISSUR DISTRICT, PIN : 680 312. BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENT(S): ------------------------- 1. APPELLATE ASSISTANT COMMISSIONER- II, COMMERCIAL TAXES, THRISSUR PIN : 680 003. 2. COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, CHAVAKKAD, PIN : 680 307. 3. INTELLIGENCE OFFICER (IB) COMMERCIAL TAXES, THRISSUR. PIN : 680 003. 4. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. PIN - 695 001. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 2406 OF 2009 J -------------------------------------- Dated this the 2nd February, 2009 JUDGMENT Petitioner challenges Exts.P5 to P11. These are appellate orders passed in First Appeals filed by the petitioner. The Appeals have been dismissed. The principal complaint is one of violation of natural justice. It is pointed out that the Appeals were posted for hearing on 12.12.2008. It is also pointed out that the petitioner had filed Appeals in all the cases through Advocate Shri P .V. Surendran. Shri P .V. Surendran, unfortunately expired on 7.12.2008 after short illness. It is stated in the orders that the hearing notice was duly served and the authorized representative did not appear. Again, a notice was sent to the appellant which was returned with the endorsement “could not locate the addressee”. Thereafter, noting that the appellant or the authorized representative failed to appear and produce the Books of Accounts and other WPC.2406/09 J 2 evidence before him, the Appellate Authority has dismissed the Appeals. Of course, learned Government Pleader would point out that the subsequent notice issued to the appellant may be treated as hearing notice. 2. Having regard to the facts, I think that apparently this is a matter where it has civil consequences in the light of the death of the Advocate of the appellant who was appearing, on 7.12.2008. It would promote the interest of justice that an opportunity being granted to the petitioner to make good his contentions in the Appeals. Accordingly, only on the ground that the Appeals were disposed of without hearing the petitioner, the impugned orders are quashed. Petitioner will be present before the Appellate Authority on 16.02.2009 on which day the Appeals will be called and a decision will be taken in accordance with law, within two weeks from the date of hearing. It is made clear that no notice need be issued to the petitioner for WPC.2406/09 J 3 his appearance on 16.02.2009. The Writ Petition is disposed of as above. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge