Wp(C)/1306/2017 Of V.v.rajan v. The Kerala Agricultural Income Tax And Sales Tax Appellate Tribunal

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 16TH DAY OF JUNE 2017/26TH JYAISHTA, 1939 WP(C).No. 1306 of 2017 (K) ----------------------------------------- PETITIONER(S) : ------------------------ V.V.RAJAN, S/O.VASU, S.N.TRADERS, EDATHODIYIL, ELEYARAKKAL, KONNI, RESIDING AT VALUKALAYIL, CHITTAR.P.O, CHITTAR, PATHANAMTHITTA. BY ADV. SRI.B.MOHANLAL RESPONDENT(S) : ---------------------------- 5. THE VILLAGE OFFICER, CHITTAR VILLAGE, CHITTAR.P.O, PATHANAMTHITTA, PIN-689 663. BY GOVERNMENT PLEADER SRI. V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16-06-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Msd. ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS : EXHIBIT P1 THE TRUE COPY OF THE ASSESSMENT ORDER NO.32030411692/12-13 DATED 23/072013 ISSUED BY THE 3RD RESPONDENT.NO.32030411692/12-13 DATED 23/072013 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P2 THE TRUE COPY OF THE REVENUE RECOVERY NOTICE NO.B2/2014/1061/3/200 DATED 07/10/2014 UNDER SECTION 7 AND 34 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY THE 4TH RESPONDENT THROUGH THE 5TH RESPONDENT.NO.B2/2014/1061/3/200 DATED 07/10/2014 UNDER SECTION 7 AND 34 OF THE KERALA REVENUE RECOVERY ACT ISSUED BY THE 4TH RESPONDENT THROUGH THE 5TH RESPONDENT. EXHIBIT P3 THE TRUE COPY OF THE JUDGMENT DATED 23/10/2014 IN W.P(C).NO. 27663/2014 OF THIS HON'BLE COURT.W.P(C).NO. 27663/2014 OF THIS HON'BLE COURT. EXHIBIT P4 THE TRUE COPY OF THE ORDER DATED 28.04.2016 ISSUED BY THE 2ND RESPONDENT. THE 2ND RESPONDENT. EXHIBIT P5 THE TRUE COPY OF THE MEMORANDUM OF APPEAL FILED BY THE 3RD RESPONDENT BEFORE THE 1ST RESPONDENT. THE 3RD RESPONDENT BEFORE THE 1ST RESPONDENT. EXHIBIT P6 THE TRUE COPY OF THE ASSESSMENT ORDER NO:32030411602/12-13 DATED 31/08/2016 ISSUED BY THE 3RD RESPONDENT.NO:32030411602/12-13 DATED 31/08/2016 ISSUED BY THE 3RD RESPONDENT. RESPONDENT(S)' EXHIBITS : NIL //TRUE COPY// P.A.TO JUDGE. Msd. A.K.JAYASANKARAN NAMBIAR, J. - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No.1306 of 2017 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 16[th] day of June, 2017 JUDGMENT The petitioner has approached this Court aggrieved by Ext.P6modified assessment order, that was passed by the 3[rd] respondent togive effect to Ext.P4 order passed by the 2[nd] respondent. In the writpetition, it is the case of the petitioner that Ext.P6 order was passedby the 3[rd] respondent, without affording the petitioner an opportunityof being heard. 2. I have heard the learned counsel for the petitioner and thelearned Government Pleader for the respondents. 3. On a consideration of the facts and circumstances of thecase and the submissions made across the bar, and finding thatExt.P6 order was passed without hearing the petitioner, I quashExt.P6 order and direct the 3[rd] respondent to pass fresh orderspursuant to Ext.P4 appellate order, after hearing the petitioner. Toenable the 3[rd] respondent to do so, I direct the petitioner to appearbefore the 3[rd] respondent at his office at 11 a.m. on 03.07.2017. The3[rd] respondent shall pass orders as directed within a period onemonth thereafter. The writ petition is disposed as above. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE