IN THE HIGH COURT OF KERALA AT ERNAKULAM 

The Hon'ble MR. Justice S.SIRI JAGAN 

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W.P(C) No. 35293 of 2010 (J)

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Dated this, the 1st day of September, 2011

1. RUGHMINI MOHAN, W/O. A.C.MOHAN,

... Petitioner

Vs

1. STATE OF KERALA REPRESENTED BY THE ... Respondent

2. V.C.VARGHESE, COMMERCIAL TAX OFFICER

3. DEPUTY COMMISSIONER (APPEALS),

For Petitioner :SRI.P.PARAMESWARAN NAIR For Respondent :SRI.V.G.ARUN

J U D G M E N T

The petitioner is an assessee under the Kerala Value Added Tax Act. She is challenging Ext.P1 assessment order passed by the Commercial Tax Officer, Circle IV, Ernakulam, who is impleaded in his personal capacity as the 2nd respondent in the writ petition. The main challenge against Ext.P1 assessment order is that the assessment order has been passed without giving the petitioner an opportunity to state her case and for a hearing. The 2nd respondent would take the stand that notice of the proceedings had been issued to the chartered accountant of the petitioner and a staff of the office of the chartered accountant by name Saji accepted the notices and other proceedings, which is the usual practice followed when chartered accounts appear on behalf of the assessees before the assessing officer. In view of the said averment, I directed the petitioner to produce an affidavit of the chartered accountant in respect of the averments of the 2nd respondent. The chartered accountant has today filed an affidavit to the effect that he does not have any employee by name 'Saji' in his office. He further stated that he had not received any notice regarding reconciliation statement, which is the subject matter of Ext.P1 assessment order.

2. In view of the controversy involved, I am of opinion that insofar as the 2nd respondent is unable to prove with any documentary evidence that the notice has been served on the petitioner before passing Ext.P1 order, I am inclined to set aside Ext.P1 order for want of opportunity of being heard. Accordingly, Ext.P1 order is quashed. The Commercial Tax Officer, Circle IV should reconsider the matter and pass fresh assessment order in accordance with law. The petitioner shall present herself before the Commercial Tax Officer within one week from today to file objections, on which date, the assessing officer shall give the petitioner a date of hearing under acknowledgment. The petitioner shall be heard by the assessing officer on that day and fresh assessment orders passed expeditiously. The writ petition is disposed of as above. The assessment records are returned to the learned Government Pleader who acknowledges receipt of the same.

Sd/- S. Siri Jagan, Judge.

Tds/