{"id":36257,"date":"2009-12-09T00:00:00","date_gmt":"2009-12-08T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-sree-ramachandran-vs-the-fast-track-assessment-team-iv-on-9-december-2009"},"modified":"2017-02-12T06:56:41","modified_gmt":"2017-02-12T01:26:41","slug":"ms-sree-ramachandran-vs-the-fast-track-assessment-team-iv-on-9-december-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-sree-ramachandran-vs-the-fast-track-assessment-team-iv-on-9-december-2009","title":{"rendered":"M\/S.Sree Ramachandran &#8230; vs The Fast Track Assessment Team Iv on 9 December, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">M\/S.Sree Ramachandran &#8230; vs The Fast Track Assessment Team Iv on 9 December, 2009<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 35433 of 2009(Y)\n\n\n1. M\/S.SREE RAMACHANDRAN ENTERPRISES,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE FAST TRACK ASSESSMENT TEAM IV,\n                       ...       Respondent\n\n2. THE COMMERCIAL TAX OFFICER,\n\n3. THE KERALA SALES TAX APPELLATE TRIBUNAL,\n\n                For Petitioner  :SRI.JOSE JOSEPH\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice C.K.ABDUL REHIM\n\n Dated :09\/12\/2009\n\n O R D E R\n                     C.K.ABDUL REHIM, J.\n\n                     ------------------------------\n                  W.P.(C).No.35433 OF 2009\n                     ------------------------------\n\n          Dated this the 9th day of December, 2009\n\n\n                         J U D G M E N T\n<\/pre>\n<p>                         &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-\n<\/p>\n<p>      1.   Challenge in this writ petition is against assessment<\/p>\n<p>completed under the provision of Section 17D of the Kerala<\/p>\n<p>General Sales Tax Act, 1963 (KGST Act). A Division Bench of<\/p>\n<p>this court in a batch of cases filed challenging validity of Section<\/p>\n<p>17 D, observed that if exorbitant demand of tax is as a result of<\/p>\n<p>arbitrary orders issued, which according to the petitioner are<\/p>\n<p>issued in violation of natural justice and without following the<\/p>\n<p>mandatory procedure provided under section 17D, it is not as if<\/p>\n<p>petitioners are totally without remedy. The constitutional remedy<\/p>\n<p>under Article 226 is available in such cases and it will be open to<\/p>\n<p>parties seeking relief against such orders to approach this court<\/p>\n<p>and in such cases it is within the power of this court to mould<\/p>\n<p>appropriate reliefs. With respect to the procedure to be followed<\/p>\n<p>while passing assessment under section 17 D the Division Bench<\/p>\n<p>observed as follows:-\n<\/p>\n<blockquote><p>           &#8220;Even though we have upheld the validity of the<br \/>\n      statutory provisions, we are unable to uphold the<br \/>\n      impugned assessments for the simple reason that the<br \/>\n      none of the assessments challenged in the Writ<br \/>\n      appeals or in the Writ petitions was completed in<\/p>\n<p><span class=\"hidden_text\">W.P.(C).35433\/09-Y                2<\/span><\/p>\n<p>      accordance with the procedure contemplated under<br \/>\n      section 17D. It is clear from clause (g) of Section 17 D<br \/>\n      (2) that the team constituted under section 17 (D)<br \/>\n      should fix the venue and date of hearing and hold<br \/>\n      sitting to hear the parties after issuing notice in<br \/>\n      advance to dealers concerned. Further, information in<br \/>\n      this regard should be published in local media as well.<br \/>\n      It is provided in Sub section (3) of Section 17 D that<br \/>\n      all assessments under Fast Track Method should be<br \/>\n      unanimous decision signed by all team members. It is<br \/>\n      very clear from the scheme that all the team members<br \/>\n      should sit together, consider the returns filed,<br \/>\n      accounts and records produced, hear the parties or<br \/>\n      their representatives and suggest proposal for<br \/>\n      assessment. If an assessment by consent can be<br \/>\n      passed, then assessment order should be passed in<br \/>\n      accordance with the terms agreed in first sitting itself.<br \/>\n      The assessments that could be completed in the first<br \/>\n      sitting are cases where team of Assessing Officers<br \/>\n      accept the returns filed or with such additions which<br \/>\n      the party agrees. On the other hand, if assessment is<br \/>\n      proposed in deviation with turnover returned or<br \/>\n      against additions over and above if any agreed by the<br \/>\n      parties, then it is for the very same team to issue pre-<br \/>\n      assessment notice containing proposal for assessment<br \/>\n      and the same should be signed by all of them. The<br \/>\n      party should be given sufficient time to file objections<br \/>\n      and the next date of public hearing by the committee<br \/>\n      should be informed to the party. Assessment has to be<br \/>\n      complete after hearing the party by team on the<br \/>\n      objection filed to the pre-assessment notice and in<br \/>\n      order to have a binding assessment, the assessment<br \/>\n      should be one completed with unanimous agreement<br \/>\n      of all the team members, In fact, ex-parte assessment<br \/>\n      is contemplated only when parties who are served<br \/>\n      notice informing the venue and date of hearing fail to<br \/>\n      appear. Here again, we are of the view that there is no<br \/>\n      harm in giving one more opportunity, if the team of<br \/>\n      officers feel that the party is not absenting<br \/>\n      deliberately. Since in all these cases assessments are<br \/>\n      completed by issuing pre-assessment notice by<br \/>\n      individual officers, we feel that the procedure<br \/>\n      contemplated and stated by us above is not strictly<br \/>\n      followed and so much so, orders passed cannot be<\/p>\n<p><span class=\"hidden_text\">W.P.(C).35433\/09-Y               3<\/span><\/p>\n<p>      sustained under the provision of Section 17 D. We,<br \/>\n      therefore allow the writ appeals and writ petitions in<br \/>\n      part by vacating the impugned assessment orders, but<br \/>\n      with direction to the assessment team to complete the<br \/>\n      assessment afresh under section 17 D within a period<br \/>\n      of three months from the date of receipt of copy of<br \/>\n      this judgment after issuing notice to all parties and<br \/>\n      after hearing their objections. We make it clear that<br \/>\n      each and every objection raised by the parties in the<br \/>\n      reply to pre-assessment notice should be considered<br \/>\n      and unanimous decision should be taken by the team<br \/>\n      members. We do not want to examine the other issues<br \/>\n      raised in some of the cases like challenge against<br \/>\n      other statutory provisions, challenge against penalty<br \/>\n      orders etc. These issues are left open. We leave<br \/>\n      freedom to the parties to challenge the penalty orders<br \/>\n      before statutory authorities   because those are not<br \/>\n      issued under section 17 D. So far as challenge against<br \/>\n      other statutory provision are concerned, we leave it<br \/>\n      open to the parties to raise any such challenge, if<br \/>\n      required, after completion of assessments afresh as<br \/>\n      stated above&#8221;.<\/p><\/blockquote>\n<p>      2.    In view of the directions contained in the Division<\/p>\n<p>Bench Judgment cited supra <a href=\"\/doc\/263230\/\">(Hindustan Petroleum Corporation Ltd. V.<\/p>\n<p>Assistant Commissioner and others<\/a>: Writ Appeal No.1714\/2009 and<\/p>\n<p>connected cases Jt:dt:8\/10\/ 2009), I am of the opinion that the<\/p>\n<p>impugned assessment in this writ petition is not sustainable and<\/p>\n<p>hence matter needs fresh disposal by the authority concerned.<\/p>\n<p>      3.     Therefore the writ petition is allowed quashing the<\/p>\n<p>impugned assessment finalised under section 17 D and also the<\/p>\n<p>consequential demand raised if any for realisation of amounts<\/p>\n<p>covered under such assessment. The respondent concerned,<\/p>\n<p>(The Fast Track Team) is directed to take fresh steps necessary<\/p>\n<p><span class=\"hidden_text\">W.P.(C).35433\/09-Y             4<\/span><\/p>\n<p>for completing assessment taking into consideration of the<\/p>\n<p>directions contained in the Division Bench judgment. The fresh<\/p>\n<p>assessment as directed above shall be completed as early as<\/p>\n<p>possible, at any rate within a period of three months from the<\/p>\n<p>date of receipt of the copy of this judgment, after affording<\/p>\n<p>adequate opportunities to the petitioner as directed above.<\/p>\n<p>                          C.K.ABDUL REHIM, JUDGE.\n<\/p>\n<p>okb<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court M\/S.Sree Ramachandran &#8230; vs The Fast Track Assessment Team Iv on 9 December, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 35433 of 2009(Y) 1. M\/S.SREE RAMACHANDRAN ENTERPRISES, &#8230; Petitioner Vs 1. THE FAST TRACK ASSESSMENT TEAM IV, &#8230; Respondent 2. THE COMMERCIAL TAX OFFICER, 3. THE KERALA SALES 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-36257","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 v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S.Sree Ramachandran ... vs The Fast Track Assessment Team Iv on 9 December, 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-sree-ramachandran-vs-the-fast-track-assessment-team-iv-on-9-december-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S.Sree Ramachandran ... vs The Fast Track Assessment Team Iv on 9 December, 2009 - Free Judgements of Supreme Court &amp; 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