The petitioner has approached this Court with the following prayers:
“i) a writ of certiorari or any other writ, order or direction quashing Exhibits P1 to P11 as illegal, unjust without jurisdiction and violative of the provisions of the Kerala General Sales Tax Act, the Rules made there under and also for being passed in violation of the principles of natural justice.
ii) a writ of mandamus or any other writ, order or direction directing the respondents not to initiate any coercive steps including proceedings under the Kerala Revenue Recovery Act to enforce the demand under Exhibits P2, P3, P6 and P7.
iii) a writ of certiorari or any other writ, order or direction directing the 3rd respondent not to proceed with any revenue recovery proceedings pursuant to Exhibits P8 to P11 demand notices;
iv) to issue such other writ, order or direction which this Honourable Court may deem fit and proper in the facts and circumstances of the case .”
W..P.(C)No.28531 OF 2014 2
2. The learned Sr. Counsel appearing for the petitioner submits that the proceedings pursued by the second respondent / Commercial Tax Officer vide Exts.P1 to P5 are per se wrong and illegal in all respects in so far as the said proceedings are not in accordance with the relevant provisions of law. The tax satisfied by the petitioner opting for the benefit of compounding has been simply reopened on the basis of some astrological assumptions, that too, without issuing any notice of hearing; thus in violation of principles of natural justice. It is stated that the proceedings are also time barred and the factual position in this regard could not be brought to the notice of the concerned respondent because of denial of opportunity of hearing.
3. The learned Government Pleader, on instruction, concedes that no notice was issued to the petitioner before finalisation of the proceedings as per Exts.P1 to P5 assessment orders and Exts.P6 and P7 rectification orders and also the demand notices vide Exts.P8 to P11.
4. In the above circumstance, this Court finds that the above proceedings are not liable to be sustained and that the matter requires to be reconsidered. Accordingly, all the impugned W..P.(C)No.28531 OF 2014 3 orders/proceedings are set aside; however without prejudice to the rights and liberties of the respondents to proceed with further steps, after issuing a proper notice to the petitioner and to have the proceedings finalised in accordance with law, after giving an effective opportunity of hearing to the petitioner.
The writ petition is disposed of.
P.R.RAMACHANDRA MENON JUDGE lk