K.M.Shafi vs. State Of Kerala

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 10TH DAY OF FEBRUARY 2020 / 21ST MAGHA, 1941 WP(C).No.3556 OF 2020(T) PETITIONER: K.M.SHAFI AGED 56 YEARS S/O.MEERAN,KOCHUKUDY HOUSE,VALARA.P.O, ADIMALY-VIA,IDUKKI DISTRICT,PIN-685561. BY ADV. SRI.BABU JOSEPH KURUVATHAZHA RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT,DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695001. 2 STATE TAX OFFICER(INTELLIGENCE), STATE GOODS AND SERVICES TAX DEPARTMENT, SQUAD NO.V,RAJAKKAD, IDUKKI DISTRICT,PIN-685566. DR.THUSHARA JAMES, GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.3556 OF 2020(T) 2 JUDGMENT Dated this the 10th day of February 2020 Petitioner, authorised representative of M/s Nadiya Timbers, of which petitioner's wife was the proprietor, participated in the the auction for cutting and removing of the eucalyptus trees from Koodallarkudy settlement in Shola National Park of Munnar Wildlife Division. Petitioner had entered into an agreement with the President and Secretary of Eco Development Committee(EDC) with certain conditions. However, vide Ext.P5 notice dated 2.3.2019, demand was raised for the payment of the taxes to the Government. The Assistant Wildlife Warden also issued Ext.P6 letter dated 24.3.2018 directing the petitioner to complete the transportation of the timber up to 30.4.2018. Second respondent issued Ext.P7 notice dated 13.12.2018 to the petitioner with intention to pass final order. Though the petitioner has filed Exts.P8 and P9

WP(C).No.3556 OF 2020(T) 3 explanations but has expressed apprehension that without hearing the petitioner final assessment order may not be passed. In other words, the pre-assessment notice may not culminate into final assessment without affording an opportunity of hearing. Without expressing any opinion on the merits of the matter, this Court dispose of the writ petition with a direction to the second respondent to take consideration of the replies of the petitioner and take decision thereon after affording an opportunity of hearing to the petitioner in accordance with law Petitioner is also at liberty to furnish additional documents in support of reply already submitted. Let this exercise be undertaken within a period of one month from the date of receipt of a copy of this judgment. AMIT RAWAL JUDGE ACM/13.2.2020

WP(C).No.3556 OF 2020(T) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE LETTER DATED 9.6.2017 ISSUED BY THE SECRETARY,ECO DEVELOPMENT COMMITTEE(EDC),KOODALLARKUDY. EXHIBIT P2OF THE AGREEMENT DATED 10.6.2017 ENTERED INTO BETWEEN THE PRESIDENT AND SECRETARY OF EDC AND PETITIONER. EXHIBIT P3OF THE TERMS AND CONDITIONS ENTERED INTO BETWEEN THE PRESIDENT AND SECRETARY OF EDC AND PETITIONER. EXHIBIT P4OF THE PROCEEDING DATED 22.6.2017 OF THE ASSISTANT WILDLIFE WARDEN,SHOLA NATIONAL PARK,MUNNAR WILDLIFE DIVISION. EXHIBIT P5OF THE LETTER DATED 2.3.2018 ISSUED BY THE SECRETARY,KOODALLARLKUDY ECO DEVELOPMENT COMMITTEE. EXHIBIT P5(A)OF THE LETTER DATED 2.3.2018 FORWARDED BY THE ASSISTANT,WILDLIFE WARDEN,SHOLA NATIONAL PARK,MUNNAR WILDLIFE DIVISION TO THE WILDLIFE WARDEN,MUNNAR. EXHIBIT P6OF THE LETTER DATED 24.3.2018 ISSUED BY THE ASSISTANT WILDLIFE WARDEN,SHOLA NATIONAL PARK,MUNNAR WILDLIFE DIVISION. EXHIBIT P7OF THE NOTICE DATED 13.12.2018 ISSUED BY THE 2ND RESPONDENT EXHIBIT P7(A)OF THE LETTER DATED 20.3.2019 GIVEN BY MR.SASI,S/O.SUBBARAJ,PRESIDENT,ECO DEVELOPMENT COMMITTEE,KOTTAKAMBOOR P.O, KOODALLARKUDY,IDUKKI,BEFORE THE 2ND RESPONDENT

WP(C).No.3556 OF 2020(T) 5 EXHIBIT P8OF THE EXPLANATION DATED 13.2.2019 OFFERED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P9OF THE EXPLANATION DATED 21.8.2019 OFFERED BY THE PETITIONER BEFORE THE ASSISTANT COMMISSIONER,INTELLIGENCE GST,NEDUMKANDAM,IDUKKI.