{"id":11790,"date":"2009-11-20T00:00:00","date_gmt":"2009-11-19T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-traco-cable-company-ltd-vs-the-asst-commissionr-on-20-november-2009"},"modified":"2018-10-11T23:43:34","modified_gmt":"2018-10-11T18:13:34","slug":"ms-traco-cable-company-ltd-vs-the-asst-commissionr-on-20-november-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-traco-cable-company-ltd-vs-the-asst-commissionr-on-20-november-2009","title":{"rendered":"M\/S.Traco Cable Company Ltd vs The Asst.Commissionr on 20 November, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">M\/S.Traco Cable Company Ltd vs The Asst.Commissionr on 20 November, 2009<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 32448 of 2009(A)\n\n\n1. M\/S.TRACO CABLE COMPANY LTD.\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE ASST.COMMISSIONR,DEPT. OF\n                       ...       Respondent\n\n2. FAST TRACK TEAM, DEPT. OF COMMERCIAL\n\n3. THE COMMISSIONR DEPT.OF COMMERCIAL TAXES\n\n                For Petitioner  :SMT.S.K.DEVI\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice C.K.ABDUL REHIM\n\n Dated :20\/11\/2009\n\n O R D E R\n                 C.K. ABDUL REHIM, J.\n              - - - - - - - - - - - - - - - - - - - - - - -\n                 W.P.(C)No. 32448 of 2009\n              - - - - - - - - - - - - - - - - - - - - - - -\n        Dated this the 20th day of November, 2009\n\n\n                        J U D G M E N T\n<\/pre>\n<p>     1.   Petitioner is a company fully owned by the<\/p>\n<p>Government of Kerala.            Assessment under the Kerala<\/p>\n<p>General Sales Tax Act, 1963 (KGST Act) for the years<\/p>\n<p>2002-03, 2003-04 were completed as per Exts.P3 &amp; P5. So<\/p>\n<p>also assessment under the Central Sales Tax Act (CST Act)<\/p>\n<p>with respect to the same years were completed as per<\/p>\n<p>Exts.P4 &amp; P6. The said assessments were completed by<\/p>\n<p>invoking Section 17 D of the KGST Act, by the 2nd<\/p>\n<p>respondent. The petitioner submitted applications under<\/p>\n<p>Section 23 B for payment of amounts due under the<\/p>\n<p>Amnesty Scheme and those applications were allowed as<\/p>\n<p>evidenced by Ext.P7 to P10.               It is submitted that the<\/p>\n<p>petitioner had already remitted the first installment which<\/p>\n<p>pertains to 25% covered under Exts.P7 to P10 orders. Now<\/p>\n<p>the petitioner is challenging Exts.P3 to P6 orders of<\/p>\n<p>W.P.(C)No. 32448 of 2009<br \/>\n<span class=\"hidden_text\">                              -2-<\/span><\/p>\n<p>assessment issued under Section 17 D on the ground that<\/p>\n<p>those assessment orders are issued in total violation of the<\/p>\n<p>procedure contemplated under Section 17 D.<\/p>\n<p>      2.    A Division Bench of this court in a batch of writ<\/p>\n<p>petitions considered challenge against the validity of<\/p>\n<p>Section 17 D of the KGST Act.        Eventhough validity of<\/p>\n<p>Section was upheld, the impugned assessment therein were<\/p>\n<p>quashed with the following observations.<\/p>\n<blockquote><p>            &#8220;Even though we have upheld the validity of<\/p>\n<p>      the statutory provisions, we are unable to uphold<\/p>\n<p>      the impugned assessments for the simple reason<\/p>\n<p>      that the none of the assessments challenged in<\/p>\n<p>      the Writ appeals or in the Writ petitions was<\/p>\n<p>      completed in accordance with the procedure<\/p>\n<p>      contemplated under section 17D. It is clear from<\/p>\n<p>      clause (g) of Section 17 D(2) that the team<\/p>\n<p>      constituted under section 17 (D) should fix the<\/p>\n<p>      venue and date of hearing and hold sitting to hear<\/p>\n<p>      the parties after issuing notice in advance to<\/p>\n<p>W.P.(C)No. 32448 of 2009<br \/>\n<span class=\"hidden_text\">                               -3-<\/span><\/p>\n<p>      dealers concerned. Further, information in this<\/p>\n<p>      regard should be published in local media as well.<\/p><\/blockquote>\n<p>      It is provided in Sub section (3)o f Section 17 D<\/p>\n<p>      that all assessments under Fast Track Method<\/p>\n<p>      should be unanimous decision signed by all team<\/p>\n<p>      members. It is very clear from the scheme that all<\/p>\n<p>      the team members should sit together, consider<\/p>\n<p>      the returns filed, accounts and records produced,<\/p>\n<p>      hear the parties or their representatives and<\/p>\n<p>      suggest       proposal for  assessment.    If  an<\/p>\n<p>      assessment by consent can be passed, then<\/p>\n<p>      assessment order should be passed in accordance<\/p>\n<p>      with the terms agreed in first sitting itself. The<\/p>\n<p>      assessments that could be completed in the first<\/p>\n<p>      sitting are cases where team of Assessing Officers<\/p>\n<p>      accept the returns filed or with such additions<\/p>\n<p>      which the party agrees. On the other hand, if<\/p>\n<p>      assessment is proposed in deviation with turnover<\/p>\n<p>      returned or against additions over and above if<\/p>\n<p>W.P.(C)No. 32448 of 2009<br \/>\n<span class=\"hidden_text\">                               -4-<\/span><\/p>\n<p>      any agreed by the parties, then it is for the very<\/p>\n<p>      same team to issue pre-assessment notice<\/p>\n<p>      containing proposal for assessment and the same<\/p>\n<p>      should be signed by all of them. The party should<\/p>\n<p>      be given sufficient time to file objections and the<\/p>\n<p>      next date of public hearing by the committee<\/p>\n<p>      should be informed to the party. Assessment has<\/p>\n<p>      to be complete after hearing the party by team on<\/p>\n<p>      the objection filed to the pre-assessment notice<\/p>\n<p>      and in order to have a binding assessment, the<\/p>\n<p>      assessment should be one completed with<\/p>\n<p>      unanimous agreement of all the team members,<\/p>\n<p>      In fact, ex-parte assessment is contemplated only<\/p>\n<p>      when parties who are served notice informing the<\/p>\n<p>      venue and date of hearing fail to appear. Here<\/p>\n<p>      again, we are of the view that there is no harm in<\/p>\n<p>      giving one more opportunity, if the team of<\/p>\n<p>      officers feel that the party is not absenting<\/p>\n<p>      deliberately. Since in all these cases assessments<\/p>\n<p>W.P.(C)No. 32448 of 2009<br \/>\n<span class=\"hidden_text\">                              -5-<\/span><\/p>\n<p>      are completed by issuing pre-assessment notice<\/p>\n<p>      by individual officers, we feel that the procedure<\/p>\n<p>      contemplated and stated by us above is not<\/p>\n<p>      strictly followed and so much so, orders passed<\/p>\n<p>      cannot be sustained under the provision of<\/p>\n<p>      Section 17 D. We, therefore allow the writ<\/p>\n<p>      appeals and writ petitions in part by vacating the<\/p>\n<p>      impugned assessment orders, but with direction<\/p>\n<p>      to the assessment       team to complete the<\/p>\n<p>      assessment afresh under section 17 D within a<\/p>\n<p>      period of three months from the date of receipt of<\/p>\n<p>      copy of this judgment after issuing notice to all<\/p>\n<p>      parties and after hearing their objections. We<\/p>\n<p>      make it clear that each and every objection raised<\/p>\n<p>      by the parties in the reply to pre-assessment<\/p>\n<p>      notice should be considered and unanimous<\/p>\n<p>      decision should be taken by the team members.<\/p>\n<p>      We do not want to examine the other issues<\/p>\n<p>      raised in some of the cases like challenge against<\/p>\n<p>W.P.(C)No. 32448 of 2009<br \/>\n<span class=\"hidden_text\">                               -6-<\/span><\/p>\n<p>      other statutory provisions, challenge against<\/p>\n<p>      penalty orders etc. These issues are left open. We<\/p>\n<p>      leave freedom to the parties to challenge the<\/p>\n<p>      penalty      orders before  statutory   authorities<\/p>\n<p>      because those are not issued under section 17 D.<\/p>\n<p>      So far as challenge against other statutory<\/p>\n<p>      provision are concerned, we leave it open to the<\/p>\n<p>      parties to raise any such challenge, if required,<\/p>\n<p>      after completion of assessments afresh as stated<\/p>\n<p>      above&#8221;.\n<\/p>\n<p>      3.    In view of the observations contained in the<\/p>\n<p>Judgment of the Division Bench, which is quoted above, I<\/p>\n<p>am of the opinion that the orders impugned in this writ<\/p>\n<p>petition, Ext.P2 to P6, are unsustainable and they are liable<\/p>\n<p>to be quashed. Accordingly I quash Exts.P2 to P6 orders.<\/p>\n<p>The 2nd respondent is directed to issue fresh orders strictly<\/p>\n<p>in compliance with the directions contained in the judgment<\/p>\n<p>of the Division Bench as early as possible, at any rate within<\/p>\n<p>a period of three months from the date of receipt of copy of<\/p>\n<p>W.P.(C)No. 32448 of 2009<br \/>\n<span class=\"hidden_text\">                              -7-<\/span><\/p>\n<p>this judgment.\n<\/p>\n<p>      4.    Needless to say that the amount already paid by<\/p>\n<p>the petitioner by virtue of Exts.P7 to P10 orders shall be<\/p>\n<p>appropriated in accordance with the outcome of the fresh<\/p>\n<p>assessment to be issued.\n<\/p>\n<\/p>\n<p>                                       C.K. ABDUL REHIM<br \/>\n                                              JUDGE<\/p>\n<p>shg\/<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court M\/S.Traco Cable Company Ltd vs The Asst.Commissionr on 20 November, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 32448 of 2009(A) 1. M\/S.TRACO CABLE COMPANY LTD. &#8230; Petitioner Vs 1. THE ASST.COMMISSIONR,DEPT. OF &#8230; Respondent 2. FAST TRACK TEAM, DEPT. OF COMMERCIAL 3. THE COMMISSIONR DEPT.OF COMMERCIAL TAXES For Petitioner [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-11790","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S.Traco Cable Company Ltd vs The Asst.Commissionr on 20 November, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ms-traco-cable-company-ltd-vs-the-asst-commissionr-on-20-november-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S.Traco Cable Company Ltd vs The Asst.Commissionr on 20 November, 2009 - Free Judgements of Supreme Court &amp; 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