Against The Principle Laid Down By This Court Judgment Incommercial Tax Officer, Irinjalakuda And Others v. C.u.mathai ((2012) 51 Vst 253). Therefore, Ext.p7Order Deserves Interference. Accordingly, Ext.p7 Is Setaside And The First Respondent Is Directed To Issue Noti

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC THURSDAY, THE 22ND DAY OF NOVEMBER 2012/1ST AGRAHAYANA 1934 WP(C).No. 27774 of 2012 (V) --------------------------- PETITIONER : ----------------- CAVUNAL RUBBER ESTATES (P) LTD, ADOOR TOWERS,ADOOR,REPRESENTED BY ITS DIRECTOR MR.JOSE THOMAS. BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENT :-------------------- THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, OFFICE OF THE AGRICULURAL INCOME TAX & COMMERCIALTAXES KANJIRAPPILLY. BY SENIOR GOVERNMENT PLEADER, SMT. SHOBA ANNAMMA EAPPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22-11-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: BP WP(C).No. 27774 of 2012 (V) PETITIONER'S EXHIBITS : APPENDIX EXT-P1 TRUE COPY OF THE NOTICE DATED 01.06.2012,ISSUED UNDER SECTION 41 OF THE ACT,BY THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER,KANJIRAPPILLY. THE ACT,BY THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER,KANJIRAPPILLY. EXT-P2 TRUE COPY OF THE LETTER DATED 13.06.2012,FILED BEFORE THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER,KANJIRAPPILLY. AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER,KANJIRAPPILLY. EXT-P3 TRUE COPY OF THE NOTICE DATED 19.07.2012 ISSUED BY THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER,KANJIRAPPILLY. INCOME TAX & COMMERCIAL TAX OFFICER,KANJIRAPPILLY. EXT-P4 TRUE COPY OF THE LETTER DATED 31.07.2012,FILED BEFORE THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER,KANJIRAPPILLY. AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER,KANJIRAPPILLY. EXT-P5 TRUE COPY OF THE PRE-ASSESSMENT NOTICE DATED 24.08.2012,ISSUED BY THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER,KANJIRAPPILLY. EXT-P6 TRUE COPY OF THE OBJECTION DATED 07.09.2012,FILED TO THE PRE- ASSESSMENT NOTICE. ASSESSMENT NOTICE. EXT-P7 TRUE COPY OF THE ASSESSMENT DATED 18.09.2012 PASSED BY THE AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER,KANJIRAPPILLY. AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER,KANJIRAPPILLY. RESPONDENT'S EXHIBITS : NIL. //TRUE COPY// P.A.TO JUDGE ANTONY DOMINIC,J -------------------------------- W.P.(C)No.27774 of 2012 ------------------------------------- Dated this the 22[nd ] day of November, 2012 JUDGMENT Petitioner challenges Ext.P1 assessment order passedunder the Kerala Agricultural Income Tax Act. Ext.P5 is thepre-assessment notice. On receipt of that notice, thepetitioner filed Ext.P6 objection. In that objection, thepetitioner specifically stated that if the first respondentproposes to proceed with the assessment, a specific datemay be given to substantiate their objections. However,holding that the request made is only to drag on theproceedings and without affording any opportunity ofhearing, assessment was completed as per Ext.P7. It isthis order, which is challenged in this writ petition. 2. In my view, completion of the assessment without affording the petitioner an opportunity of personal hearingis against the principles of natural justice and is also W.P.(C).No.27774 of 2012. : 2 : against the principle laid down by this Court judgment inCommercial Tax Officer, Irinjalakuda and others v. C.U.Mathai ((2012) 51 VST 253). Therefore, Ext.P7order deserves interference. Accordingly, Ext.P7 is setaside and the first respondent is directed to issue noticeto the petitioner, hear them and pass fresh orders in thematter. Writ petition is disposed of as above. ln Sd/- ANTONY DOMINIC, JUDGE