IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 13TH JULY 2011 / 22ND ASHADHA 1933 WP(C).No. 13179 of 2011(V) -------------------------- PETITIONER(S): --------------- THE FEDERAL HOUSE CONSTRUCTION, CO-OPERATIVE SOCIETY LTD.NO. 962,FEDERAL GARDENS, ALUVA,REPRESENTED BY ITS SECRETARY, GEORGE.P.MATHAI. BY ADVS. SMT.S.K.DEVI SRI.M.RAJ MOHAN SRI.SANTHOSH P.ABRAHAM RESPONDENT(S): --------------- 1. THE FAST TRACK ASSESSMENT TEAM NO.VII, DEPT.OF COMMERCIAL TAXES,MATTANCHERRY REPRESENTED BY THE ASST.COMMISSIONER(W0RKS CONTRACT) COMMERCIAL TAXES, MATTANCHERRY-682002. 2. THE ASST.COMMISSIONER(WORKS CONTRACT), DEPT.OF COMMERCIAL TAXES, MATTANCHERRY-682002. 3. SALES TAX OFFICER(RECOVERY), O/O THE DEPUTY COMMISSIONER,DEPT.OF COMMERCIAL TAXES,MATTANCHERRY-682002. GOVERNMENT PLEADER SRI. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 13179 of 2011 APPENDIX PETITIONER'S EXHIBITS: P1 : COPY OF THE ASSESSMETN ORDER FOR THE YEAR 1998-99 DATED 30.3.2011. P2 : COPY OF ASSESSMENT ORDER FOR THE YEAR 1999-2000 DATED 30.03.2011. P3 : COPY OF ASSESSMENT ORDER FOR THE YEAR 2000-01 DATED 30.03.2011. P4 : COPY OF ASSESSMENT ORDER FOR THE YEAR 2001-02 DATED 30.03.2011. P5 : COPY OF ASSESSMENT ORDER FOR THE YEAR 2002-03 DATED 30.03.2011. P6 : COPY OF ASSESSMENT ORDER FOR THE YEAR 2003-04 DATED 30.03.2011. P7 : COPY OF ASSESSMENT ORDER FOR THE YEAR 2004-05 DATED 30.03.2011. P8 : COPY OF NOTICE DATED 4.2.2010. P8a : COPY OF NOTICE P8b : COPY OF LETTER DATED 18/03/2011. P8c : COPY OF NOTICE P9 : COPY OF DEMAND NOTICE FOR THE YEAR 1998-99. P9a : COPY OF DEMAND NOTICE FOR THE YEAR 1999-2000 P9b : COPY OF DEMAND NOTICE FOR THE YEAR 2000-2001. P9c : COPY OF DEMAND NOTICE FOR THE YEAR 2001-2002. P9d : COPY OF DEMAND NOTICE FOR THE YEAR 2002-2003. P9e : COPY OF DEMAND NOTICE FOR THE YEAR 2003-2004. P9f : COPY OF DEMAND NOTICE FOR THE YEAR 2004-2005. P910 : COPY OF DEMAND NOTICE FOR INTEREST FOR THE YEAR 1998-99 P10a : COPY OF DEMAND NOTICE FOR INTEREST FOR THE YEAR 1999-2000. P10b : COPY OF DEMAND NOTICE FOR INTEREST FOR THE YEAR 2000-01. P10c : COPY OF DEMAND NOTICE FOR INTEREST FOR THE YEAR 2001-02. P10d : COPY OF DEMAND NOTICE FOR INTEREST FOR THE YEAR 2002-03. P10e : COPY OF DEMAND NOTICE FOR INTEREST FOR THE YEAR 2003-2004 WP(C).No. 13179 of 2011 P10f : COPY OF DEMAND NOTICE FOR INTEREST FOR THE YEAR 2004-2005 RESPONDENT'S EXHIBITS: R1(a) : COPY OF NOTICE IN FORM NO.50 R1(b) : COPY OF POSTAL ACKNOWLEDGMENT DATED 16.02.2010. R1(c) : COPIES OF THE NOTICES ISSUED FOR THE ASSESSMENT YEARS 1998-99 TO 2004-05. //TRUE COPY// P.A. TO JUDGE smvd S. SIRI JAGAN, J ================== W.P.(C).No. 13179 of 2011 ================== Dated this the 13th day of July, 2011 JUDGMENT The petitioner challenges Exts. P1, P2, P3, P4, P5, P6 and P7 assessment orders passed by the Fast Track Assessment Team under section17(D) of the Kerala General Sales Tax Act 1963 and the demand notice issued pursuant thereto on two grounds. The first is that sufficient opportunity has not been given to the petitioner to present their case before the Fast Track Team as contemplated under section 17(D) and second is that an impugned orders have been passed by a Fast Track Team headed by an Assistant Commissioner whereas section 17(2)(b) mandates that the team shall consist of three Assistant Commissioners headed by a Deputy Commissioner, in cases of special circles and the same has not been complied with although these assessments relates to a special circle. With the help of a counter affidavit filed on behalf of respondents 1 and 2 learned Government Pleader seeks to justify the assessment orders on the ground that sufficient opportunity has been given to the petitioner. 2. I have considered the rival contentions in detail. 3. Petitioner was given Ext. P8(a) notice dated 15/03/2011 received by the petitioner on 16/03/2011 directing the petitioner to produce accounts for 7 years on 18/03/2011. By Ext.P8(b), an application was filed seeking 7 day's time to comply with the W.P.(C).No. 13179 of 2011 -: 2 :- same. No orders have been communicated to the petitioner on Ext.P8b. Thereafter petitioner has been given a notice for assessment under section 17D on 23.03.2011 and assessments have been completed on 30.03.2011. I am not satisfied that, sufficient opportunity was not given to the petitioner to put forward their claim before the Fast Track Team as contemplated by law. Apart from that, admittedly, the case filed relate to a special circle. Therefore, section 17D(2)(b) mandates that the Team shall consist of three Assistant Commissioners headed by a Deputy Commissioner. The said orders show that there was no Deputy Commissioner in the Team. Therefore, clearly the assessments have not been made in accordance with the provisions of Section 17D. In view of the above findings, impugned orders and demands are quashed and the writ petition is disposed with the following directions:- 4. The petitioner shall produce the account books and records called for by Ext. P8(a) Notice before the Fast Track Team on 01.08.2011. The respondent shall constitute a Fast Track Team for this purpose, who shall be in place as on that date. The petitioner shall thereafter appear before the Fast Track team on 08/08/2011. The Fast Track Team shall hear the petitioner on that day and pass fresh assessment orders in accordance with law. S. SIRI JAGAN, JUDGE smvd