IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 11994 of 2009(T)
1. MANOJ.C.J, AGED - 38,
... Petitioner
Vs
1. COMMERCIAL TAX OFFICER
... Respondent
2. COMMERCIAL TAXES FAST TRACK
3. COMMISSIONER, COMMERCIAL TAXES
4. STATE OF KERALA, REPRESENTED BY
For Petitioner :SRI.C.K.SREEJITH
For Respondent : No Appearance
The Hon'ble MR. Justice S.SIRI JAGAN
Dated :15/04/2009
O R D E R
S. SIRI JAGAN, J.
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W.P.(C).No.11994 of 2009
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Dated: APRIL 15, 2009
JUDGMENT
The petitioner is a dealer registered under the Kerala
General Sales Tax Act. The final assessment for the year 2004-
05 was completed under sec.17D of the Act. However, the same
was ex parte. According to the petitioner, he is only a works
contractor exclusively working for the Indian Oil Corporation.
Petitioner could not file objection to the pre-assessment notice
since at that time he was bed ridden on account of a spinal
problem. He also points out that instead of the books of
accounts for the year 2004-05, the assessing authority has called
for the account books for the year 2003-04. Ext.P5 is the final
assessment under sec.17D. According to the petitioner, sec.17D
itself provides for an opportunity to file an application to re-open
the assessment with the consent of the commissioner. Petitioner
has filed Ext.P9 petition in this regard. Petitioner seeks a
direction to the 3rd respondent to consider Ext.P9 and to stay
W.P.(C).No.11994 of 2009
2
further proceedings for recovery of the tax assessed pending
disposal of the same.
2. I have heard the learned Government Pleader also. I
am of opinion that in so far as sec.17D provides for filing of an
application for re-opening of an assessment in appropriate cases,
it is only proper that the 3rd respondent considers Ext.P9 and
passes orders on the same expeditiously.
Accordingly this writ petition is disposed of with a direction
to the 3rd respondent to consider and pass appropriate orders on
Ext.P9 as expeditiously as possible, at any rate, within one month
from the date of receipt of a copy of this judgment. Till the
disposal of Ext.P9 and, if the commissioner grants permission for
re-opening the assessment, till fresh orders are passed in the
application for re-opening, further coercive proceedings for
recovery of the disputed tax shall be kept in abeyance.
S. SIRI JAGAN
JUDGE
mt/-