JUDGMENT The petitioner challenges Ext. P3 assessment order and demand notice under the Kerala General Sales Tax Act on the ground that the petitioner has not been given sufficient opportunity of being heard. Since Ext. P3 order does not refer to any notice, hearing or opportunity to the petitioner, the learned Government Pleader was directed to get instructions as to whether the petitioner had been afforded an opportunity of being heard before passing the assessment order and issuing Ext. P3 notice. The learned Government Pleader was unable to satisfy me that the petitioner was given an opportunity of being heard before passing Ext. P3 assessment order and issuing notice of demand. In the above circumstances, Ext. P3 order is quashed. The 1st respondent is directed to pass fresh orders of assessment after affording an opportunity of being heard to the petitioner. The writ petition is disposed of as above.