RAIMOLL Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The petitioners, who are the legal heirs of a deceased assessee have approached this Court aggrieved by the assessment orders passed by the respondents for the assessment years 2013-2014, 2014-2015 and 2015-2016 respectively. In the writ petition it is the case of the petitioners that the assessment orders in question were passed at a time when the assessee in question was bedridden on account of an illness to which he later succumbed. It is their case that inasmuch as the assessment orders were passed without hearing the deceased assessee, and they have materials with them, which if considered by the assessing authority, would reduce the liability now determined by the assessment orders that are impugned in the writ petition, they may be given an opportunity to produce the said materials before the assessing authority by directing the latter to pass fresh assessment orders for the years in question.

(2.) I have heard Sri.Devananda Narasimham, the learned counsel for the petitioners as also Dr.Thushara James, the learned Government Pleader for the respondents.