{"id":146744,"date":"2009-01-16T00:00:00","date_gmt":"2009-01-15T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/a-santhosh-kumar-vs-the-inspecting-assistant-on-16-january-2009"},"modified":"2018-12-22T04:13:37","modified_gmt":"2018-12-21T22:43:37","slug":"a-santhosh-kumar-vs-the-inspecting-assistant-on-16-january-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/a-santhosh-kumar-vs-the-inspecting-assistant-on-16-january-2009","title":{"rendered":"A.Santhosh Kumar vs The Inspecting Assistant &#8230; on 16 January, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">A.Santhosh Kumar vs The Inspecting Assistant &#8230; on 16 January, 2009<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 864 of 2009(C)\n\n\n1. A.SANTHOSH KUMAR, ARAKKAM HOUSE,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE INSPECTING ASSISTANT COMMISSIONER,\n                       ...       Respondent\n\n2. THE COMMERCIAL TAX OFFICER, IST CIRCLE,\n\n3. THE COMMERCIAL TAX OFFICER,\n\n                For Petitioner  :SRI.V.P.SUKUMAR\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice K.M.JOSEPH\n\n Dated :16\/01\/2009\n\n O R D E R\n                                  K.M.JOSEPH, J.\n                       - - - - - - - - - - - - - - - - - - - - - - - - -\n                            WP.(C) No. 864 of 2009\n                       - - - - - - - - - - - - - - - - - - - - - - - - -\n                      Dated this the 16th day of January, 2009\n\n                                     JUDGMENT\n<\/pre>\n<p>             Exts.P3 and P4 are challenged.                           They are assessments<\/p>\n<p>completed purportedly under Section 17D of the Kerala General Sales Tax<\/p>\n<p>Act. Petitioner has essentially two contentions. Complaints of the petitioner<\/p>\n<p>are as follows:\n<\/p>\n<p>             There is no pre-assessment notice issued.                        It is further<\/p>\n<p>contended that the law contemplates that in the case of assessment there<\/p>\n<p>should be one Assistant Commissioner and three Commercial Tax Officers.<\/p>\n<p>In the case of the impugned orders, it is patently illegal as it is passed only<\/p>\n<p>by three officers including Inspecting Assistant Commissioner.<\/p>\n<p>             2. I heard learned Government Pleader also. The Government<\/p>\n<p>Pleader also is not in a position to sustain the orders as palpably the orders<\/p>\n<p>are passed by a team of officers, which is not in conformity with the legal<\/p>\n<p>requirements. He points out that the notice was issued under Section 17D<\/p>\n<p>on 14.7.2008 and the petitioner did not appear or produce any documents.<\/p>\n<p>             3. There is a contention for the petitioner that Ext.P3 notice is<\/p>\n<p>issued by the Commercial Tax Officer, even though it can be signed by one<\/p>\n<p>of the members, it has to be approved by all the members of the team.<\/p>\n<p><span class=\"hidden_text\">WPC.864\/2009.                          2<\/span><\/p>\n<p>            In the light of the fact that Exts.P3 and P4 are passed by a team,<\/p>\n<p>which contravenes the requirements of law, Exts.P3 and P4 are liable to be<\/p>\n<p>interfered with. I accordingly quash Exts.P3 and P4. The matter will be re-<\/p>\n<p>done by a properly constituted team in accordance with law within a period<\/p>\n<p>of two months from the date of production of a copy of this judgment.<\/p>\n<p>                                                    (K.M. JOSEPH, JUDGE)<\/p>\n<p>sb<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court A.Santhosh Kumar vs The Inspecting Assistant &#8230; on 16 January, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 864 of 2009(C) 1. A.SANTHOSH KUMAR, ARAKKAM HOUSE, &#8230; Petitioner Vs 1. THE INSPECTING ASSISTANT COMMISSIONER, &#8230; Respondent 2. THE COMMERCIAL TAX OFFICER, IST CIRCLE, 3. THE COMMERCIAL TAX OFFICER, 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-146744","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 v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>A.Santhosh Kumar vs The Inspecting Assistant ... on 16 January, 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\/a-santhosh-kumar-vs-the-inspecting-assistant-on-16-january-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A.Santhosh Kumar vs The Inspecting Assistant ... on 16 January, 2009 - Free Judgements of Supreme Court &amp; 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