IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 8TH JULY 2009 / 17TH ASHADHA 1931 WP(C).No. 19185 of 2009(P) --------------------------------------- PETITIONER(S): ------------------------- PERIYAR VINYLS, CHALAKUDY, REP. BY ITS PARTNER K.M.PAULY. BY ADVS.MR.S.ANIL KUMAR (TRIVANDRUM) MR.K.S.HARIHARAN NAIR RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX OFFICER, CHALAKUDY. 2. THE INSPECTING ASST. COMMISSIONER (FAST TRACK TEAM) COMMERCIAL TAX OFFICE IRINJALAKUDA. 3. STATE OF KERALA, REP. BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT SECRETARIAT, TRIVANDRUM. BY GOVT. PLEADER MR.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ........................................................................ W.P.(C) No. 19185 OF 2009 .......................................................................... Dated this the 8 th July, 2009 J U D G M E N T The petitioner is mainly challenging the assessment made by the Fast Track Team invoking the provisions under Section 17D of the KGST Act on many a ground. 2. Obviously, Exts. P4 and P5 orders passed by the Fast Track Team do not contain the signature of all the Four Members of the Team, which is a mandatory requirement in view of the statutory prescription, as made clear by this Court. On this score alone, Exts. P4 and P5 cannot survive any more and hence they are set aside. The second respondent is directed to re-consider the matter and pass appropriate orders, after giving an opportunity of hearing to the petitioner, as expeditiously as possible and at any rate within one month from the date of receipt of a copy of the judgment. The Writ Petition is disposed of as above P.R. RAMACHANDRA MENON, JUDGE. lk