IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 864 of 2009(C)
1. A.SANTHOSH KUMAR, ARAKKAM HOUSE,
... Petitioner
Vs
1. THE INSPECTING ASSISTANT COMMISSIONER,
... Respondent
2. THE COMMERCIAL TAX OFFICER, IST CIRCLE,
3. THE COMMERCIAL TAX OFFICER,
For Petitioner :SRI.V.P.SUKUMAR
For Respondent : No Appearance
The Hon'ble MR. Justice K.M.JOSEPH
Dated :16/01/2009
O R D E R
K.M.JOSEPH, J.
- - - - - - - - - - - - - - - - - - - - - - - - -
WP.(C) No. 864 of 2009
- - - - - - - - - - - - - - - - - - - - - - - - -
Dated this the 16th day of January, 2009
JUDGMENT
Exts.P3 and P4 are challenged. They are assessments
completed purportedly under Section 17D of the Kerala General Sales Tax
Act. Petitioner has essentially two contentions. Complaints of the petitioner
are as follows:
There is no pre-assessment notice issued. It is further
contended that the law contemplates that in the case of assessment there
should be one Assistant Commissioner and three Commercial Tax Officers.
In the case of the impugned orders, it is patently illegal as it is passed only
by three officers including Inspecting Assistant Commissioner.
2. I heard learned Government Pleader also. The Government
Pleader also is not in a position to sustain the orders as palpably the orders
are passed by a team of officers, which is not in conformity with the legal
requirements. He points out that the notice was issued under Section 17D
on 14.7.2008 and the petitioner did not appear or produce any documents.
3. There is a contention for the petitioner that Ext.P3 notice is
issued by the Commercial Tax Officer, even though it can be signed by one
of the members, it has to be approved by all the members of the team.
WPC.864/2009. 2
In the light of the fact that Exts.P3 and P4 are passed by a team,
which contravenes the requirements of law, Exts.P3 and P4 are liable to be
interfered with. I accordingly quash Exts.P3 and P4. The matter will be re-
done by a properly constituted team in accordance with law within a period
of two months from the date of production of a copy of this judgment.
(K.M. JOSEPH, JUDGE)
sb