IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 14TH AUGUST 2009 / 23RD SRAVANA 1931 WP(C).No. 22623 of 2009(W) -------------------------- PETITIONER: --------------- VAZHATHOPU GENERAL MARKETING CO-OP. SOCIETY, NO.1/285, THADIYAMPADU P.O., IDUKKI, REP. BY ITS SECRETARY IN-CHARGE. BY ADV. SRI.J.JULIAN XAVIER SRI.FIROZ K.ROBIN RESPONDENTS: --------------- 1. STATE OF KERALA, REP. BY ITS SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. KERALA AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOTTAYAM. 3. FIRST TALUK ADALATH TEAM, DEPARTMENT OF COMMERCIAL TAXES, 2ND CIRCLE, THODUPUZHA. 4. COMMERCIAL TAX OFFICER, 2ND CIRCLE, THODUPUZHA. 5. DEPUTY TAHSILDAR, REVENUE RECOVERY, THODUPUZHA. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ........................................................................ W.P.(C) No. 22623 OF 2009 ......................................................................... Dated this the 14th August, 2009 J U D G M E N T The grievance of the petitioner is that Ext.P3 assessment order passed by the Fast Track Team consisting of four Members do not bear the signature of all the four Members of the Team and that the same has actually been signed only by one of the Members. The learned Counsel for the petitioner submits that there is clear violation of sub section (3) of 17D of the KGST Act which stipulates that the said proceedings under Section 17D shall bear the signature of all the Members concerned. The legal position in this regard has been made clear by this Court as well. 2. The learned Government Pleader, on instruction, submits that the original assessment order reportedly bears the signature of all the four Members concerned and that Ext. P3 is only a copy. Prima facie , this Court is not satisfied with the said submission, in so far as a copy means a 'true copy' of the original and nothing less. Obviously, Ext. P3 contains the names as well as the designation of all the four Members of the Team, with adequate space for subscribing the signature of each member. But the same has been signed by only W.P.(C) No. 22623 OF 2009 2 one officer and copy of the same has been marked to the petitioner and others concerned. 3. This being the position, any subsequent attempt to cure the defect cannot solve the situation and as such, the matter has to be reconsidered by the third respondent. Accordingly, Ext. P3 is hereby set aside . The third respondent is directed to re-consider the matter and final orders shall be passed, after giving an opportunity of hearing to the petitioner, as expeditiously as possible, at any rate within three months from the date of receipt of a copy of this judgment. The petitioner shall appear before the 4th respondent in this regard, along with a copy of the judgment on or before the 29th of this month as suggested by the Government Pleader. It is also made clear that since Ext. P3 has already been set aside, Ext.P7 notice issued is of no consequence/significance. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk