JUDGMENT The petitioner is an assessee under the Kerala Value Added Tax and Central Sales Tax Act on the files of the first respondent for the year 2008-09. The 1st respondent issued a notice under Section 6(5) of the Central Sales Tax Act proposing to assess interstate stock transfer. The petitioner produced 'F' form declarations along with a covering letter and it was rejected as defective. Thereafter the assessment was completed by Ext. P7 assessment order. The petitioner is challenging the same. But, the only contention of the petitioner is that the petitioner may be given an opportunity to cure the defects in the 'F' form declarations and to resubmit the same. I have heard the learned Government Pleader also. He would oppose the prayers on the ground that the petitioner was given sufficient opportunity to produce 'F' form declarations and he could not produce the same within the time stipulated and that is why the assessment has been finalised. He also submits that the petitioner never requested for an opportunity to cure the defects. The counsel for the petitioner submits that he he could not seek opportunity to cure the defects because he was not afforded an opportunity of being heard. Having heard both sides, I dispose of this writ petition with the following directions : If the petitioner produces 'F' form declarations after curing the defects, the 1st respondent shall reconsider the issue and if the 'F' form declarations are acceptable, modify Ext. P7 assessment order appropriately. The 'F' form declarations shall be produced by the petitioner before the 1st respondent within one month from today. The original 'F' form declaration shall be returned to the petitioner after the petitioner produces attested copies of the same.