{"id":240542,"date":"2009-08-14T00:00:00","date_gmt":"2009-08-13T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/vazhathopu-general-marketing-vs-state-of-kerala-on-14-august-2009"},"modified":"2014-01-27T12:25:31","modified_gmt":"2014-01-27T06:55:31","slug":"vazhathopu-general-marketing-vs-state-of-kerala-on-14-august-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/vazhathopu-general-marketing-vs-state-of-kerala-on-14-august-2009","title":{"rendered":"Vazhathopu General Marketing &#8230; vs State Of Kerala on 14 August, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Vazhathopu General Marketing &#8230; vs State Of Kerala on 14 August, 2009<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 22623 of 2009(W)\n\n\n1. VAZHATHOPU GENERAL MARKETING CO-OP.\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. STATE OF KERALA,\n                       ...       Respondent\n\n2. KERALA AGRICULTURAL INCOME TAX AND\n\n3. FIRST TALUK ADALATH TEAM,\n\n4. COMMERCIAL TAX OFFICER,\n\n5. DEPUTY TAHSILDAR,\n\n                For Petitioner  :SRI.J.JULIAN XAVIER\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice P.R.RAMACHANDRA MENON\n\n Dated :14\/08\/2009\n\n O R D E R\n                   P.R. RAMACHANDRA MENON, J.\n               ........................................................................\n                   W.P.(C) No. 22623 OF 2009\n               .........................................................................\n                     Dated this the 14th August, 2009\n\n                                   J U D G M E N T\n<\/pre>\n<p>      The grievance of the petitioner is that Ext.P3 assessment order<\/p>\n<p>passed by the Fast Track Team consisting of four Members do not<\/p>\n<p>bear the signature of all the four Members of the Team and that the<\/p>\n<p>same has actually been signed only by one of the Members. The<\/p>\n<p>learned Counsel for the petitioner submits that there is clear violation<\/p>\n<p>of sub section (3) of 17D of the KGST Act which stipulates that the<\/p>\n<p>said proceedings under Section 17D shall bear the signature of all the<\/p>\n<p>Members concerned. The legal position in this regard has been made<\/p>\n<p>clear by this Court as well.\n<\/p>\n<p>      2. The learned Government Pleader, on instruction, submits that<\/p>\n<p>the original assessment order reportedly bears the signature of all<\/p>\n<p>the four Members concerned and that Ext. P3 is only a copy.                                 Prima<\/p>\n<p>facie , this Court is not satisfied with the said submission, in so far as<\/p>\n<p>a copy means a &#8216;true copy&#8217; of the original and nothing less. Obviously,<\/p>\n<p>Ext. P3 contains the names as well as the designation of all the four<\/p>\n<p>Members of the Team,                with adequate space for                        subscribing the<\/p>\n<p>signature of each member. But the                       same has been signed by only<\/p>\n<p>W.P.(C) No. 22623 OF 2009<\/p>\n<p><span class=\"hidden_text\">                                    2<\/span><\/p>\n<p>one officer and copy of the same has been marked to the petitioner<\/p>\n<p>and others concerned.\n<\/p>\n<p>      3. This being the position, any subsequent attempt to cure the<\/p>\n<p>defect cannot solve the situation and as such, the matter has to be<\/p>\n<p>reconsidered by the third respondent. Accordingly, Ext. P3 is hereby<\/p>\n<p>set aside . The third respondent is directed to re-consider the matter<\/p>\n<p>and final orders shall be passed, after giving an opportunity of hearing<\/p>\n<p>to the petitioner, as expeditiously as possible, at any rate within three<\/p>\n<p>months from the date of receipt of a copy of this judgment.          The<\/p>\n<p>petitioner shall appear before the 4th respondent in this regard, along<\/p>\n<p>with a copy of the judgment on or before the 29th of this month as<\/p>\n<p>suggested by the Government Pleader. It is also made clear that<\/p>\n<p>since Ext. P3 has already been set aside, Ext.P7 notice issued is of<\/p>\n<p>no consequence\/significance.\n<\/p>\n<p>      The Writ Petition is disposed of as above.\n<\/p>\n<\/p>\n<p>                                    P.R. RAMACHANDRA MENON,<br \/>\n                                              JUDGE.\n<\/p>\n<p>\nlk<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Vazhathopu General Marketing &#8230; vs State Of Kerala on 14 August, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 22623 of 2009(W) 1. VAZHATHOPU GENERAL MARKETING CO-OP. &#8230; Petitioner Vs 1. STATE OF KERALA, &#8230; Respondent 2. KERALA AGRICULTURAL INCOME TAX AND 3. FIRST TALUK ADALATH TEAM, 4. COMMERCIAL TAX [&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-240542","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>Vazhathopu General Marketing ... vs State Of Kerala on 14 August, 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\/vazhathopu-general-marketing-vs-state-of-kerala-on-14-august-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vazhathopu General Marketing ... vs State Of Kerala on 14 August, 2009 - Free Judgements of Supreme Court &amp; 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