TMI Blog2015 (5) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... ste, and virtually denying an effective opportunity of hearing to the petitioner. In the said circumstance, this Court finds that, the said orders cannot stand the test of judicial scrutiny of this Court and they stand set aside. It will be open for the 4th respondent to finalize the proceedings afresh, after giving an effective opportunity to produce the relevant books of accounts and hearing. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner is mainly dealing with 'coir mats' and also is a registered dealer under the Kerala Value Added Tax Act dealing with 'cotton tapes' as well. According to the petitioner, the item 'cotton tape' comes under Entry 51 of the 1st Schedule to the KVAT Act and therefore, there is complete exemption from the tax liability. It is stated that the assessment proceedings were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... niorCounsel for the petitioner, as well as the learned Government Pleader for the respondents. 4. The learned Senior Counsel for the petitioner submits that the proceedings have been finalized by the concerned respondent, simply signing at dotted line, dancing to the tunes of somebody else, who is behind the curtain. It is stated that, the proceedings have been made a mockery of, leading to fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing case and since he has to report the matter to the higher authority, it had to be finalized and hence Exts. P9 and P10 orders. 6. After hearing both the sides, this Court finds that, the proceedings have been finalized by passing Exts. P9 and P10 orders by the fourth respondent with unwarranted haste, and virtually denying an effective opportunity of hearing to the petitioner. In the said ci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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