IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 26TH FEBRUARY 2009 / 7TH PHALGUNA 1930 WP(C).No. 5211 of 2009(V) ------------------------------------- PETITIONER(S): ---------------------- M/S. CATERMATE, DOOR NO. 32/2192, P.J. ANTONY ROAD, PALARIVATTOM, REPRESENTED BY ITS MANAGING PARTNER K.M. MUHAMMED. BY ADV. SMT.K.LATHA RESPONDENT(S): --------------- 1. THE STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY TO THE GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE FAST TRACK TEAM, COMMERCIAL TAXES DEPARTMENT, IST CIRCLE, KALAMASSERY, ERNAKULAM. 3. THE SALES TAX APPELLATE TRIBUNAL, ADDL. BENCH, ERNAKULAM. 4. INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, KAKKANAD, ERNAKULAM. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. ------------------------------------------------------ W.P.(C) No. 5211 of 2009-V ---------------------------------------------- Dated, this the 26th day of February, 2009 J U D G M E N T Petitioner challenges Exts.P1, P1A and P1B assessment orders. They are all assessment orders under Section 17D of the Kerala General Sales Tax Act. Petitioner carried the matter in appeal. Since the petitioner did not pay the entire tax amount, by Ext.P3 the appeals were rejected. 2. I heard learned counsel for the petitioner and learned Government Pleader. 3. Learned counsel for the petitioner submits that petitioner was not served with the pre-assessment notice. Learned Government Pleader, on instruction, submits that no pre-assessment notice was issued and there was no consent letter obtained as such. In such circumstances pre-assessment notice ought to have been WPC No. 5211/2009 -2- issued. The assessment orders are liable to be interfered. Accordingly, Exts.P1, P1A, P1B are quashed. The 2nd respondent will re-do the matter in accordance with law within a period of two months from the date of production of a copy of this judgment after issuance of pre- assessment notice to the petitioner. The writ petition is disposed of as above. (K.M.JOSEPH) JUDGE. MS