V.V.RAJAN V. THE KERALA AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL

WP(C)/1306/2017

AI Insights

The case involves a writ petition filed by V.V.R Ajan against the modified assessment order issued by the Commercial Tax Officer, Pathanamthitta (3rd respondent). The petitioner contended that the order was passed without affording him an opportunity to be heard, which is a fundamental right under the principles of natural justice. The court considered the submissions and the relevant documents, including the appellate order and the initial assessment order, and found merit in the petitioner's argument. Consequently, the court quashed the modified assessment order and directed a re-hearing.

• Counselvise Citation: [2017] 140 COUNSELVISE.COM (IT) 758763 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 16-06-2017
• Assessment Year: misc
• Other Referred Cases: W.P(C).NO. 27663/2014
• Laws Referred To: Kerala Revenue Recovery Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: V K SHAMSUDHEEN
• Assessee Lawyers: B MOHANLAL
• Keywords: Assessment Order; Opportunity of being heard; Revenue recovery notice; Revenue recovery notice
• Section: 7; 34

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAY ASANKARAN NAMBIAR FRIDAY, THE 16TH DAY OF JUNE 2017/26TH JYAISHTA, 1939 WP(C).No. 1306 of 2017 (K) ----------------------------------------- PETITIONER(S) : ------------------------ V.V.R AJAN, S/O.VASU, S.N.TRADERS, EDATHODIYIL, ELEYARAKKAL, KONNI, RESIDING AT VALUKALAYIL, CHITTAR.P.O, CHITTAR, PATHANAMTHITTA. BY ADV. SRI.B.MOHANLAL RESPONDENT(S) : ---------------------------- 1. THE KERALA AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, THIRUVANANTHAPURAM-695 001. 2. THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL TAXES, ASRAMAM.P.O, KOLLAM-691 002. 3. THE COMMERCIAL TAX OFFICER, KVAT CIRCLE, PATHANAMTHITTA.P.O, PATHANAMTHITTA-689 645. 4. THE DEPUTY TAHSILDAR(RR), TALUK OFFICE, PATHANAMTHITTA.P.O, PATHANAMTHITTA, PIN-689 645. 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. WP(C).No. 1306 of 2017 (K) ---------------------------------------- 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. 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. EXHIBIT P3 THE TRUE COPY OF THE JUDGMENT DATED 23/10/2014 IN 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. EXHIBIT P5 THE TRUE COPY OF THE MEMORANDUM OF APPEAL FILED BY 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. 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 16th day of June, 2017 JUDGMENT The petitioner has approached this Court aggrieved by Ext.P6 modified assessment order, that was passed by the 3rd respondent to give effect to Ext.P4 order passed by the 2nd respondent. In the writ petition, it is the case of the petitioner that Ext.P6 order was passed by the 3rd respondent, without affording the petitioner an opportunity of being heard. 2. I have heard the learned counsel for the petitioner and the learned Government Pleader for the respondents. 3. On a consideration of the facts and circumstances of the case and the submissions made across the bar, and finding that Ext.P6 order was passed without hearing the petitioner, I quash Ext.P6 order and direct the 3rd respondent to pass fresh orders pursuant to Ext.P4 appellate order, after hearing the petitioner. To enable the 3rd respondent to do so, I direct the petitioner to appear before the 3rd respondent at his office at 11 a.m. on 03.07.2017. The 3rd respondent shall pass orders as directed within a period one month thereafter. The writ petition is disposed as above. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE sm/ "