IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 30561 of 2008(L)
1. V.MADHURIPAN PILLAI, ADVOCATE,
... Petitioner
Vs
1. TAHSILDAR,(ASSESSING AUTHORITY),
... Respondent
2. VILLAGE OFFICER, VANCHIYOOR VILLAGE,
3. DISTRICT COLLECTOR, THIRUVANANTHAPURAM.
4. STATE OF KERALA, REP. BY THE PRINCIPAL
For Petitioner :SRI.GOPAKUMAR R.THALIYAL
For Respondent :GOVERNMENT PLEADER
The Hon'ble MR. Justice K.M.JOSEPH
Dated :06/02/2009
O R D E R
K. M. JOSEPH, J.
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W.P.C. NO. 30561 OF 2008 L
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Dated this the 6th February, 2009
JUDGMENT
Petitioner challenges Exts.P9 and P10. Ext.P9 is an order
of assessment under the Kerala Building Tax Act, 1975.
Ext.P10 is a notice of demand. I heard the learned counsel
appearing for the petitioner and the learned Government
Pleader. A Counter Affidavit is filed. One of the contentions
taken is that Ext.P9 was passed without affording an opportunity
of hearing to the petitioner. It is pointed out that Ext.P6 notice
was issued under Section 7(3) of the Kerala Building Tax Act
stating that the petitioner has not filed Return as per Section 7(1)
of the Act. Pursuant to Ext.P6, the petitioner appeared before
the first respondent and submitted Ext.P7 objection. The matter
was posted on various dates and on 4.1.2007 the matter was
heard, it is pointed out, by the then Tahsildar Shri Mohanan
Pillai. Thereafter, another Tahsildar took charge and the matter
was again posted for hearing. But, no hearing was taken and
WPC.30561/08 L 2
Exts.P9 and P10 were issued. An Affidavit has been filed by
Shri C.R. Krishna Kumar, Tahsildar (Assessing Authority) dated
3.2.2009. It is categorically stated therein as follows:
“4. It is submitted that on 24.9.2007 the said
hearing was postponed due to my official duty. No
hearing was conducted by me after 24.9.2007 due
to other urgent official matters. I was transferred
on 2.9.2008 from the post of Tahsildar,
Thiruvananthapuram.”
2. In the light of the same, the contention of the petitioner
in this regard is found to be genuine. In such circumstances,
Exts.P9 and P10 are liable to be quashed. Accordingly, Exts.P9
and P10 are quashed and the matter will be redone in accordance
with law.
The Writ Petition is allowed as above.
Sd/=
kbk. K. M. JOSEPH, JUDGE
// True Copy //
PS to Judge