IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 22623 of 2009(W) 1. VAZHATHOPU GENERAL MARKETING CO-OP. ... Petitioner Vs 1. STATE OF KERALA, ... Respondent 2. KERALA AGRICULTURAL INCOME TAX AND 3. FIRST TALUK ADALATH TEAM, 4. COMMERCIAL TAX OFFICER, 5. DEPUTY TAHSILDAR, For Petitioner :SRI.J.JULIAN XAVIER For Respondent : No Appearance The Hon'ble MR. Justice P.R.RAMACHANDRA MENON Dated :14/08/2009 O R D E R P.R. RAMACHANDRA MENON, J. ........................................................................ W.P.(C) No. 22623 OF 2009 ......................................................................... Dated this the 14th August, 2009 J U D G M E N T
The grievance of the petitioner is that Ext.P3 assessment order
passed by the Fast Track Team consisting of four Members do not
bear the signature of all the four Members of the Team and that the
same has actually been signed only by one of the Members. The
learned Counsel for the petitioner submits that there is clear violation
of sub section (3) of 17D of the KGST Act which stipulates that the
said proceedings under Section 17D shall bear the signature of all the
Members concerned. The legal position in this regard has been made
clear by this Court as well.
2. The learned Government Pleader, on instruction, submits that
the original assessment order reportedly bears the signature of all
the four Members concerned and that Ext. P3 is only a copy. Prima
facie , this Court is not satisfied with the said submission, in so far as
a copy means a ‘true copy’ of the original and nothing less. Obviously,
Ext. P3 contains the names as well as the designation of all the four
Members of the Team, with adequate space for subscribing the
signature of each member. But the same has been signed by only
W.P.(C) No. 22623 OF 2009
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one officer and copy of the same has been marked to the petitioner
and others concerned.
3. This being the position, any subsequent attempt to cure the
defect cannot solve the situation and as such, the matter has to be
reconsidered by the third respondent. Accordingly, Ext. P3 is hereby
set aside . The third respondent is directed to re-consider the matter
and final orders shall be passed, after giving an opportunity of hearing
to the petitioner, as expeditiously as possible, at any rate within three
months from the date of receipt of a copy of this judgment. The
petitioner shall appear before the 4th respondent in this regard, along
with a copy of the judgment on or before the 29th of this month as
suggested by the Government Pleader. It is also made clear that
since Ext. P3 has already been set aside, Ext.P7 notice issued is of
no consequence/significance.
The Writ Petition is disposed of as above.
P.R. RAMACHANDRA MENON,
JUDGE.
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