JUDGMENT After several rounds of litigation in all of which the petitioner succeeded and got the matter remanded to the assessing authority, the assessing authority again took up the matter for completing assessment under Section 19C of the Kerala General Sales Tax Act and Exts. P16, P17 and P18 assessment orders have been passed. The petitioner is challenging the same on two grounds. First is that the petitioner has not been afforded an opportunity of being heard before passing the orders. Second is that in the earlier round of litigation, it was held that there was no sufficient material on record to assess the petitioner to tax in respect of his wife's business and in the absence of any additional material the assessing authority could not have passed the impugned assessment orders. The petitioner submits that, in the above circumstances, although an alternate remedy by way of appeal is available, the petitioner should be permitted to challenge the assessment orders in this writ petition. Although ordinarily the assessment orders have to be challenged in an appeal, I am inclined to entertain this writ petition on the question of violation of principles of natural justice. I specifically asked the learned Government Pleader as to whether the petitioner was afforded an opportunity of being heard before passing the assessment orders. He could not satisfy me that the petitioner was afforded an opportunity of being heard. Although a counter-affidavit has been filed on behalf of the 1st respondent, there is no specific averment therein that the petitioner was heard in the matter. Therefore, I am inclined to set aside the assessment orders on the ground of violation of principles of natural justice. Accordingly, the impugned orders are quashed. The 1st respondent is directed to reconsider the matter, after affording an opportunity of being heard to the petitioner dealing specifically with the contention of the petitioner that there is no additional material on record to assess the petitioner. This shall be done as expeditiously as possible, at any rate, within two months from the date of receipt of a copy of this judgment. The writ petition is allowed as above.