High Court of KeralaWP(C)/34010/2015disposed of

Amara Raja Batteries Limited v. The Assistant Commissioner (Assessment)

2015-11-11Honourable Dr. Justice A.K.Jayasankaran Nambiar4 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 11TH DAY OF NOVEMBER 2015/20TH KARTHIKA, 1937 WP(C).No. 34010 of 2015 (A) ---------------------------- PETITIONER :

-------------------- AMARA RAJA BATTERIES LIMITED DOOR NO.24/188A, PATHADIPALAM, KALAMASSERY KOCHI - 682 033, ERNAKULAM DISTRICT REPRESENTED BY MR.UMESH T., AUTHORISED SIGNATORY BY ADVS.SRI.JOSEPH JERARD SAMSON RODRIGUES SRI.ROVIN RODRIGUES RESPONDENT :

----------------------- THE ASSISTANT COMMISSIONER (ASSESSMENT) COMMERICIAL TAXES, SPECIAL CIRCLE -I, ERNAKULAM KOCHI - 682 015.

BY GOVT. PLEADER SMT. K.T. LILLY THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11-11-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

Mn ...2/-

WP(C).No. 34010 of 2015 (A) ---------------------------------------- APPENDIX PETITIONERS' EXHIBITS :

------------------------------------- EXT. P1:

TRUE PHOTOCOPY OF THE NOTICE NO.32071542682/09-10 DATED 21/3/2015 ISSUED BY THE RESPONDENT.

EXT. P2:

TRUE PHOTOCOPY OF THE REPLY/OBJECTION DATED 28/4/2015 FILED BY THE PETITIONER.

EXT. P3:

TRUE PHOTOCOPY OF ORDER NO.32071542668/09-10 DATED 01/09/2015 ISSUED BY THE RESPONDENT.

EXT. P4:

TRUE PHOTOCOPY OF THE NOTICE OF DEMAND DATED 1-9-2015 ISSUED BY THE RESPONDENT.

RESPONDENT(S)' EXHIBITS : NIL ------------------------------------------------------------- //TRUE COPY// P.A . TO JUDGE Mn

A.K.JAYASANKARAN NAMBIAR, J.

=========================================== W.P.(C). No. 34010 of 2015 ===================================================== Dated this the 11th day of November, 2015

JUDGMENT

The challenge in the writ petition is against Ext.P3 order of assessment completed on the petitioner for the assessment year 2009-10. The grievance of the petitioner in the writ petition is essentially that before passing Ext.P3 order of assessment, the petitioner was not afforded an opportunity of hearing. 2.

I have heard the learned counsel appearing for the petitioner as also the learned Government Pleader appearing for the respondent.

On a consideration of the facts and circumstances of the case and the submissions made across the bar, I find from Ext.P3 order that, although there is a reference to a pre-assessment notice that was issued to the petitioner inviting his objections, and there is a reference to the objections filed by the petitioner, there is no discussion of the various objections that were raised by the petitioner and also, there was no hearing granted to the petitioner. Under the said circumstances, I find that Ext.P3 order is vitiated by a patent non application of mind as also, on account of a violation of the principles of natural justice. Accordingly, I quash Ext.P3

-2W.P.(C). No. 34010 of 2015 order and direct the respondent to complete the assessment in relation to the petitioner for the assessment year 2009-10 afresh, after affording the petitioner an opportunity of hearing. To enable the respondent to do so, I direct the petitioner to appear before the respondent at his office at 11AM on 18.11.2015. The respondent shall pass fresh orders as directed, within a month thereafter.

The writ petition is disposed as above.

Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE das /11.11.15