IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 29360 of 2010(T)
1. M.M.MAMMU,
... Petitioner
Vs
1. COMMERCIAL TAX OFFICER,
... Respondent
For Petitioner :SMT.T.RADHAMANY
For Respondent : No Appearance
The Hon'ble MR. Justice C.K.ABDUL REHIM
Dated :30/09/2010
O R D E R
C.K.ABDUL REHIM, J
---------------------------
W.P(C) No.29360 of 2010-T
Dated----------------------------2010.
this the 30th day of September,
J U D G M E N T
Challenge is against Exts.P5 and P5(a) orders of assessments,
issued under Section 25(1) of the Kerala Value Added Tax Act 2003
(KVAT Act) for the years 2006-07 and 2007-08. The petitioner is
challenging the assessments without invoking the appellate remedy,
on the basis that those assessments were finalised without adhering
to the procedure mandated under the relevant provisions. It is
specifically contended that no opportunity of personal hearing was
afforded to the petitioner inspite of specific request made in this
regard. It is also brought to my notice that in the proposal notices
issued, the petitioner was requested to file objections within seven
days. At the same time it was mentioned therein that opportunity of
hearing was afforded within the said time limit. Learned counsel for
the petitioner had pointed a decision of this Court in Suzion
Infrastructure Service Ltd. V. Commercial Tax Officer (W.C),
Ernakulam (2010(3) KHC 299 (Ker), wherein this Court held that
issuing a composite notice calling for objections as well as affording
an opportunity for hearing even prior to filing of such objections,
W.P(C) No.29360 of 2010-T 2
will not be sufficient and an effective opportunity of hearing should
be provided after filing objections, in order to have due compliance
of the procedure contemplated under Section 25(1) of the KVAT Act.
On a perusal of the proposal notice as well as the orders of
assessments, it is evident that no effective opportunity for personal
hearing was afforded after submission of the objections.
2. Under the above circumstances, I am of the considered
opinion that Exts.P5 and P5(a) are unsustainable in the eye of law.
Hence the writ petition is allowed and those orders are hereby
quashed. The first respondent is directed to finalise the
assessments afresh, after affording a reasonable opportunity for
personal hearing to the petitioner. The petitioner should also be
permitted to produce Books of Accounts and other documents to
substantiate his claims. Fresh assessment shall be finalised as
directed above, as early as possible, at any rate within a period of
six weeks from the date of receipt of a copy of this judgment.
Sd/-
C.K.ABDUL REHIM
JUDGE
//True Copy//
ab P.A to Judge