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2011 DIGILAW 868 (KER)

P. VINOD v. COMMERCIAL TAX OFFICER

2011-08-03

S.SIRI JAGAN

body2011
JUDGMENT The petitioner in this writ petition is an assessee under the Kerala Value Added Tax. He is challenging Ext. P4 assessment order passed by the 1st respondent. The justification put forward by the petitioner for filing this writ petition challenging an assessment order without resorting to the statutory appellate remedies, is that the order has been passed in violation of the principles of natural justice insofar as the petitioner has not been given copies of the documents relied upon by the 1st respondent and also the petitioner has not been given an opportunity to cross-examine the person whose statement has been relied on in the assessment order despite a request in writing for the same. The petitioner submits that seeking this, the petitioner has filed Ext. P2 objections. I directed the learned Government Pleader to ascertain from the 1st respondent as to whether Ext. P2 had been received by him. The learned Government Pleader, on instructions, today submits that Ext. P2 is not seen in the file of the 1st respondent. But the petitioner has today produced I.A. No. 12699/2011 producing an intimation from the Senior Superintendent of Posts, Palakkad, to the effect that the registered letter sent by the petitioner allegedly forwarding Ext. P2 had been delivered on 22.9.2010. Ext. P4 assessment is dated 10.11.2010. In the above circumstances, I am inclined to hold that Ext. P4 order has been passed in violation of the principles of natural justice insofar as the petitioner has not been given copies of the documents requested for and an opportunity to cross-examine the person whose statement has been relied on in the assessment order. Accordingly, Ext. P4 is quashed. The 1st respondent is directed to pass fresh assessment orders after complying with the principles of natural justice taking into account the request in Ext. P2. In order to enable the 1st respondent to take further steps, the petitioner shall file a fresh affidavit, which the petitioner states that he has filed along with Ext. P2. The same shall be filed within one week. Interlocutory application stands closed.