IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 21ST OCTOBER 2009 / 29TH ASWINA 1931 WP(C).No. 28729 of 2009(I) -------------------------- PETITIONER(S): --------------- K.GIRISH (LALITHA MARKETING), BAKERY PRODUCTS, R.M.GARMENTS, KUSAVANKUNNU, AJANUR P.O., KASARAGOD DIST. BY ADVS. SRI.C.K.SREEJITH SRI. V.V. PADMANABHAN RESPONDENT(S): --------------- 1. FAST TRACK ASSESSMENT TEAM-II, KASARAGOD, REP.BY INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), COMMERCIAL TAXES, KASARAGOD. 2. COMMERCIAL TAX OFFICER, COMMERCIAL TAX OFFICE, HOSDURG. 3. THE COMMISSIONER, COMMERCIAL TAXES, DEPARTMENT OF COMMERCIAL TAXES, TRIVANDRUM. 4. STATE OF KERALA, REP.BY SECRETARY TO GOVT., COMMERCIAL TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM. BY GOVT. PLEADER SRI. V.K. SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: shg/ C.K. ABDUL REHIM, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 28729 of 2009 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 21st day of October, 2009 J U D G M E N T 1. Petitioner is aggrieved by Ext.P1 order of assessment issued with respect to the year 2004-05 under Section 17 D of the Kerala General Sales Tax Act, 1963 (KGST Act). Eventhough various contentions on the merits of the assessment is raised, I am not inclined to consider such contentions in view of the effective alternate remedy available by way of statutory appeal. But the petitioner had pointed out that Ext.P1 order of assessment is unsustainable in the eye of law because the same has been issued only by one officer whereas it is mandatory under Section 17 D that the assessment has to be made by a team of four officers. On a perusal of Ext.P1 it is evident that the assessment order is issued only by one officer and it is signed only by the very same officer. This court in various other judgments have already held that it is mandatory that W.P.(C)No. 28729 of 2009 -2- the assessment under Section 17 D has to be completed by a Fast Track Team consisting of four officers and the order should reflect consideration of the assessment by such team. Section 17 D (3) insist that all assessment under fast track method shall be by the unanimous decision signed by all team members. Therefore it is evident that Ext.P1 is not an order issued with compliance of the mandatory provisions. 2. Under the above circumstances Ext.P1 is hereby quashed. The respondents is directed to consider the matter afresh and to pass order after affording opportunity to the petitioner, as early as possible. C.K. ABDUL REHIM JUDGE shg/