IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 20TH JANUARY 2010 / 30TH POUSHA 1931 WP(C).No. 1967 of 2010(U) --------------------------------------- PETITIONER(S): ------------------------ RICOH INDIA LTD.,(FORMERLY GESTETNER INDIA LTD),T.B.BEERANKUNJU ROAD, ERNAKULAM, KOCHI-18,(REPRESENTED BY S.M.TAHA, SENIOR FINANCE EXECUTIVE) BY ADVS. MR.VIJAYAN. K.U., MR.K.N.SREEKUMAR. RESPONDENT(S): ---------------------------- 1. FAST TRACK ASSESSMENT TEAM, COMMERCIAL TAXES DEPARTMENT, ERNAKULAM, REPRESENTED BY THE DEPUTY COMMISSIONR, ERNAKULAM; APPELLATE ASSISTANT COMMISSIONERS, ERNAKULAM; ASSISTANT COMMISSIONERS, SPECIAL CIRCLE, ERNAKULAM. 2. STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. PIN-695001. R1 &R2 BY GOVERNMENT PLEADER MR. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss P.R.RAMACHANDRA MENON, J ----------------------------- W.P(C) No.1967 of 2010-U ------------------------------ Dated this the 20th day of January, 2010. J U D G M E N T The assessment finalized by the first respondent Fast Tract Assessment Team, under Section 17(D) of the KGST Act is under challenge in this writ petition. 2. The learned counsel appearing for the petitioner submits that the proceedings right from the beginning, including the pre- assessment notice, as borne by Exts.P1 to P3 are not inconformity with the statutory requirements and that the impugned order is liable to be set aside, being contrary to the mandate in Hindustan Petroleum Corporation Ltd. Vs. Assistant Commissioner, Commercial Taxes, Ernakulam & others (2009(4) KHC 819) 2. Heard the learned Government Pleader as well; who fairly conceded the position in this regard. Considering the facts and circumstances as discernible from Exts.P1 and P3 and other materials on record, in the light of the dictum contained in the decision cited supra, Exts.P5, P6 and P7 assessment orders are held as not correct and sustainable, which W.P(C) No.1967 of 2010-U 2 hence are hereby set aside. The first respondent is directed to reconsider the matter in respect of the assessment for the years 2002-03, 2003-04 and 2004-05, in accordance with law, in the light of the observations made by this Court in Hindustan Petroleum Corporation Ltd. Vs. Assistant Commissioner, Commercial Taxes, Ernakulam & others (supra), after giving an opportunity of hearing to the petitioner; which exercise shall be pursued and finalized as expeditiously as possible, at any rate within two months from the date of receipt of a copy of this judgment. The Writ Petition is disposed of accordingly. Sd/- P.R.RAMACHANDRA MENON JUDGE //True Copy// P.A to Judge ab