IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 20TH FEBRUARY 2009 / 1ST PHALGUNA 1930 WP(C).No. 2955 of 2009(B) -------------------------------------------- PETITIONER(S): ----------------------- K.KUNHALANKUTTY, ASIAN INDUSTRIES, ANAKKAYAM, RESIDING AT KURUNYAN HOUSE, P.O. OTHUKUNGAL, THIRURANGADI, MALAPPURAM DISTRICT. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT(S): ------------------------- 1. FAST TRACK ADALATH TEAM III, MANJERI, REPRESENTED BY SALES TAX OFICER, MANJERI. 2. TAHSILDAR, TALUK OFFICE, TIRURANGADI. 3. COMMERCIAL TAX OFFICER, MANJERI, 4. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, MALAPPURAM. 5. STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, (TAXES) THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 2955 OF 2009 B -------------------------------------- Dated this the 20th February, 2009 JUDGMENT Petitioner challenges Exts.P6 and P9 to P12. He also challenges Ext.P14 which is the auction notice. Petitioner has raised certain contentions. 2. I heard the learned counsel for the petitioner and the learned Government Pleader. Learned Government Pleader fairly points out that the orders cannot be sustained in view of the fact that the assessment orders though made by a team, are signed only by one Officer. This is contrary to the Circular. In such circumstances, on the ground that Exts.P9 to P12 are signed only by one Officer, the orders are quashed and the matter will be redone. In order to facilitate an early disposal of the matter, the petitioner or his representative will be present before the third respondent on 04.03.2009 at 11 AM and thereafter, the matter will be redone in accordance with law. I leave open the challenge to Ext.P6 as also all the other WPC.2955/09 B 2 contentions raised by the petitioner. Ext.P14 will be kept in abeyance and the matter can be further proceeded with only on the decision being taken after the matter is redone. The Writ Petition is disposed of as above. Sd/= kbk. K. M. JOSEPH, JUDGE // True Copy // PS to Judge