IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 24TH MARCH 2009 / 3RD CHAITHRA 1931 WP(C).No. 8486 of 2009(E) ------------------------------------------- PETITIONER(S): ---------------------- M.K.ABDUL RASHEED, AGED 48, S/O.KOCHUMUHAMMED, MULLAKARA HOUSE, ETTUMANA,OORAKAM, THRISSUR TALUK. BY ADV. SRI.G.SREEKUMAR (CHELUR) SMT.PREETHY KARUNAKARAN RESPONDENT(S): ------------------------- 1. THE STATE OF KERALA, REP. BY THE SECRETARY TO THE GOVT. FINANCE DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM. 2. THE SALES TAX APPELLATE TRIBUNAL, ADDL.BENCH, PALAKKAD. 3. THE COMMERCIAL TAX OFFICER (WC & LT) OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, THRISSUR. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 8486 OF 2009 E -------------------------------------- Dated this the 24th March, 2009 JUDGMENT Prayers in the Writ Petition are to quash Exts.P4 and P5 and to direct the third respondent to reopen Ext.P5 assessment. Ext.P4 is admittedly challenged by mistake. What is actually sought to be quashed is Ext.P5. Ext.P5 is an assessment under Section 17D of the KGST Act. Petitioner, of course, filed an Appeal. But, he did not pay the tax as required in law and he is served with Ext.P7. Ext.P5, though purported to be by four Officers, is signed only by a Commercial Tax Officer. Learned Government Pleader fairly does not dispute the fact that Ext.P5 is illegal as it is against Circular No.17/07. Since the ground, though not taken, is one which is patent on the face of the record, I feel that the petitioner should be granted relief. Accordingly, Ext.P5 is quashed and the matter will be redone in WPC.8486/09 E 2 accordance with law within two months from the date of receipt of a copy of this Judgment. The Writ Petition is allowed as above. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge