IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 2406 of 2009(J)
1. K.M.DASAN, FORMERLY, PROPRIETOR,
... Petitioner
Vs
1. APPELLATE ASSISTANT COMMISSIONER- II,
... Respondent
2. COMMERCIAL TAX OFFICER,
3. INTELLIGENCE OFFICER (IB)
4. STATE OF KERALA, REPRESENTED BY
For Petitioner :SRI.VIJAYAN. K.U.
For Respondent : No Appearance
The Hon'ble MR. Justice K.M.JOSEPH
Dated :02/02/2009
O R D E R
K. M. JOSEPH, J.
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W.P.C. NO. 2406 OF 2009 J
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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