M/S Manappuram Jewellers Ltd vs State Tax Officer And Ors

Heard the learned counsel for the petitioner.

Learned counsel for the petitioner submits that the petitioner has received pre assessment notice at Ext.P1 and the petitioner wants time of three months to file objection in the matter. However, the 1st respondent is not prepared to give that much time to the petitioner despite request at Ext.P2.

Learned Government Pleader, after taking notice for respondents, opposed the writ petition.

As it is seen that the petitioner has sought time of three months for replying to the pre assessment notice and it is contended by the petitioner that for preparing reply, voluminous data or multiple data is required, the prayer made in the writ petition seems to be genuine. Hence this writ petition is disposed of with the following directions:

The respondents are directed to consider the request for adjournment for a period of three months made by the petitioner vide communication at Ext.P2 sympathetically. This Court seems and expects that for following the principles of natural justice, the time as prayed shall be granted by the respondents to the petitioner for filing reply/objection to the pre assessment notice.