Taxpayers have the right to rectify documentation and receive a personal hearing during assessment processes.

J U D G M E N T

The petitioner has approached this Court with the following prayers:

“i) call for the records connected with the case;

ii) issue a writ of mandamus or other appropriate writ or order directing the respondent to consider Ext.P5 letter and return the defective F forms and grant six weeks time to the petitioner for curing the defects in F-Forms and to resubmit the same.

iii) issue a writ of mandamus or other appropriate writ or order directing the Respondent to grant an opportunity of personal hearing to the petitioner before finalizing the assessment for the year 2008- 2009 under Section 25 of the KVAT Act as well under Rule 6(5) of CST ( Kerala Rules)

1957 iv)issue a writ of prohibition or other appropriate writ or orders restraining the respondent from completing the assessment proceedings for the year 2008-2009 under Section 25 of the KVAT Act for a period of six weeks.

v. Issue such other writ, order or direction which the Hon'ble Court deems fit and necessary in the interest of justice. ”

2. The learned Counsel for the petitioner submits that the petitioner is having every right to have the defective 'F' Forms returned from the respondent/Assistant Commissioner, Commercial Taxes and to have the defect cured, so as to have a proper and fair adjudication in all respects. Reliance is sought to be placed on the decision rendered by this Court in M/s. E.V. Mathai & Sons vs. State of Kerala [(2003) 11 KTR 399 (Ker.)]

3. The learned Government Pleader appearing for the respondent/Assistant Commissioner, Commercial Taxes submits that the proceedings have to be finalised in a time bound manner lest it should get time barred after 31.03.2014. It is also stated that, many an opportunity has already been given to the petitioner. The learned Counsel for the petitioner submits that the petitioner does not intend to raise any plea with regard to limitation and that the proceedings could be finalised after returning the defective 'F' Forms, giving an opportunity to have the defect cured and to have the proceedings finalised thereafter, giving reasonable time . The above submission is recorded. 4. In the above circumstance, the writ petition is disposed of, directing the respondent/Asst. Commissioner to return the defective 'F' forms to the petitioner forthwith. The petitioner is directed to cure the defects and the same shall be re-submitted within one month. The proceedings shall be finalised by the respondent in accordance with the relevant provisions of law, after giving an opportunity of hearing to the petitioner, at the earliest, at any rate within 'six weeks' thereafter. It is made clear that the petitioner will not be entitled to raise any plea of limitation with regard to the proceedings to be finalised by the respondent/Assistant Commissioner, as aforesaid. The petitioner shall produce a copy of the judgment along with a copy of the writ petition before the respondent for further steps.

P.R.RAMACHANDRA MENON JUDGE lk