T M ALIYAR Vs. SALES TAX OFFICER

JUDGEMENT

(1.) THE facts averred in this petition clearly spell out violation of the principles of natural justice, requiring petitioner to be heard in the matter under controversy.

(2.) THE petitioner is a retail dealer in fertilizers. He has a certificate of registration dated March 31, 1995 in fertilizer control order, produced at exhibit P1, authorising him to deal in sale of fertilizers within the State of Kerala only and as such he has registered as an assessee on the file of the Sales Tax Officer, Muvattupuzha. It is seen and averred that the bulk of his sale appears to be second sale exempt from tax, obviously the first seller being FACT.

(3.) THIS pre-assessment notice granted seven days time to file reply which was hardly sufficient. Even then the petitioner submitted a reply dated September 22, 1995 placing on record that he had not effected the transaction in question and demanded copies of declarations collected with a further opportunity to participate in the proceeding. The petitioner prayed further time of 10 days for filing a detailed reply. It appears that in these circumstances an assessment order is passed on September 25, 1995 irrespective of the objection and demanded opportunity. The order was served on October 4, 1995. A copy is placed at exhibit P6.