IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 22144 of 2008(J)
1. KRISHNA DAS.P., KRISHNA FARMS,
... Petitioner
Vs
1. ASST.COMMISSIONER (ASSMT.), SPECIAL
... Respondent
2. DEPUTY COMMISSIOER (INTELLIGENCE)
For Petitioner :SRI.N.MURALEEDHARAN NAIR
For Respondent : No Appearance
The Hon'ble MR. Justice K.M.JOSEPH
Dated :28/07/2008
O R D E R
K.M.JOSEPH, J.
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WP.(C) No. 22144 of 2008
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Dated this the 28th day of July, 2008
JUDGMENT
Petitioner calls in question Ext.P1. Ext.P1 is an order passed
by the Assistant Commissioner, by which the application of the petitioner
for grant of new registration was rejected. One of the grounds taken by the
petitioner is that the petitioner was not heard. Learned counsel relies on
Section 16(11) of the Kerala Value Added Tax Act. Going by Section 16
(11), an opportunity of hearing is contemplated if an application for
registration is refused.
2. Heard learned Government Pleader also. He is not in a
position to dispute the fact that before Ext.P1 order was passed, petitioner
was not given an opportunity of hearing.
Leaving open the contentions of the parties, Ext.P1 is quashed
for the reason that the petitioner was not heard before Ext.P1 is passed. A
decision in accordance with law will be taken by the first respondent, after
affording an opportunity of hearing to the petitioner, within a period of one
month from the date of receipt of a copy of this judgment.
The writ petition is disposed of as above.
(K.M. JOSEPH, JUDGE)
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