IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 11479 of 2010(H)
1. CENTURY PLYBOARDS(INDIA)LTD.,REGISTERED
... Petitioner
Vs
1. THE COMMISSIONER OF COMMERCIAL TAXES,
... Respondent
2. THE ASSISTANT COMMISSIONER,SPECIAL
3. THE FAST TRACK TEAM,DEPARTMENT OF
4. THE INSPECTING ASSISTANT COMMISSIONER,
For Petitioner :SRI.K.SRIKUMAR
For Respondent : No Appearance
The Hon'ble MR. Justice P.R.RAMACHANDRA MENON
Dated :05/04/2010
O R D E R
P.R.RAMACHANDRA MENON, J
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W.P(C) No. 11479 of 2010-H
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Dated this the 5th day of April, 2010.
J U D G M E N T
The petitioner is aggrieved of Exts.P3 and P4 assessment
orders passed by the third respondent/Fast Track Team, presumably
under Section 17(D) of the KGST Act. But the ‘pre-assessment
notice’ as borne by Ext.P1 dated 9.10.2009 is stated as issued under
Section 17(3); that too, signed by a ‘single officer’; of course
referring to the Fast Track Team, Ernakulam.
2. The learned counsel for the petitioner submits that the
course pursued by the departmental authorities, finalising the
assessment simultaneously under both the Sections 17(3) and 17(D),
has already been deprecated by this Court, setting aside the orders
and directing to finalise the assessment by curing the defect as
ordered in Ext.P5 judgment passed under the similar circumstances.
3. Heard the learned Government Pleader as well.
4. On going by the materials on record, it is very much
evident that Ext.P1/’pre-assessment notice’ is not in conformity with
the statutory requirements and as a natural consequence, Exts.P3
W.P(C) No. 11479 of 2010-H 2
and P4 assessment orders cannot have any valid existence in law.
That apart, the course and procedure to be followed by the
concerned authority in passing the assessment orders under Section
17(D) has been explained by this Court as per the decision in
Hindustan Petroleum Corporation Ltd. Vs. Assistant Commissioner,
Commercial Taxes, Ernakulam & others 2009(4) KHC 819.
5. In the above circumstances, the impugned proceedings
are not liable to be sustained. Accordingly, Exts.P1, P3 and P4 are
set aside. The third respondent/competent authority is directed to
re-consider the matter and finalise the assessment after giving an
opportunity of hearing to the petitioner, in accordance with law, and
also taking the observations made by this court in the decision cited
supra, as expeditiously as possible, at any rate within two months
from the date of receipt of a copy of this judgment.
The Writ Petition is allowed as above. No cost.
P.R.RAMACHANDRA MENON
JUDGE
ab