IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 21582 of 2010(W)
1. M.ABOO, PWD CONTRACTOR,
... Petitioner
Vs
1. STATE OF KERALA,
... Respondent
2. FAST TRACK TEAM-II,
3. THE COMMERCIAL TAXE OFFICER,
For Petitioner :SRI.R.SUDHAKARA MENON
For Respondent : No Appearance
The Hon'ble MR. Justice P.R.RAMACHANDRA MENON
Dated :12/07/2010
O R D E R
P.R.RAMACHANDRA MENON, J
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WP(C) NO. 21582 OF 2010
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Dated this the 12th day of July, 2010
JUDGMENT
The petitioner is challenging the assessment finalized by the 2nd
respondent Fast Track Team under Section 17 D without any regard to
the statutory requirements or the law declared by this Court on the point.
The learned counsel for the petitioner, referring to many a ground of
challenge raised in the Writ Petition, also submits that, Ext.P1 assessment
order impugned in the Writ Petition has not been signed by all the
members of the Fast Track team and as such, there is no joint application
of mind as stipulated and contemplated.
2. Heard the learned Government Pleader as well.
3. Going by the materials on record, this Court finds
considerable force in the submission made from the part of the petitioner.
The course and procedure to be pursued while finalizing assessment
under Section 17D of the KGST Act have been made clear by this Court
as per the decision reported in Hindustan Petroleum Corporation Ltd.
Vs. Assistant Commissioner, Commercial Taxes, Ernakulam and
others [2009 (4) KHC 819]. This being the position, this Court finds it
difficult to sustain Ext.P1, as the same does not stand the test of law.
4. In the said circumstances, Ext.P1 is set aside and the 2nd
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respondent/such other authority as the case may be, is directed to
reconsider the matter and finalise the assessment in accordance with the
relevant provisions of law and the observations made by this Court in the
decision cited supra, which shall be finalized after hearing the petitioner, 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 disposed of accordingly.
P.R.RAMACHANDRA MENON
JUDGE
dnc