IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 22ND NOVEMBER 2011 / 1ST AGRAHAYANA 1933 WP(C).No. 28738 of 2011(N) --------------------------------------- PETITIONER(S): ---------------------- M/S.FIVE STAR TIMBER INDUSTRIES, ALLAPRA, PIN-683 553, REPRESENTED BY ITS MANAGING PARTNER, KUNJUMUHAMMED. BY ADV. SRI.S.ABU BAKER KUNJU, SRI.P.D.BROONO. RESPONDENT(S): ------------------------- 1. COMMERCIAL TAX OFFICER, CIRCLE NO.II, DEPARTMENT OF COMMERCIAL TAXES, PERUMBAVOOR, PIN-683 553. 2. FAST TRACK TEAM IX, DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERRY-682 002. 3. DEPUTY TAHSILDAR, REVENUE RECOVERY, KUNNATHUNAD, PERUMBAVOOR-683 553. BY GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/11/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 28738 of 2011(N) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : TRUE COPY OF THE NOTICE NO.23142852/02-03 DTD.13.10.09 ISSUED BY COMMERCIAL TAX OFFICER. EXT.P2 : TRUE COPY OF THE NOTICE NO.23142852/03-04 DTD.13.10.09 ISSUED BY COMMERCIAL TAX OFFICER. EXT.P3 : TRUE COPY OF THE NOTICE NO.23142852/04-05 DTD.13.10.09 ISSUED BY COMMERCIAL TAX OFFICER. EXT.P4 : TRUE COPY OF THE NOTICE NO.23147852/02-03 DTD.13.10.09 ISSUED BY COMMERCIAL TAX OFFICER. EXT.P5 : TRUE COPY OF THE NOTICE NO.23147852/03-04 DTD.13.10.09 ISSUED BY COMMERCIAL TAX OFFICER. EXT.P6 : TRUE COPY OF THE NOTICE NO.23147852/04-05 DTD.13.10.09 ISSUED BY COMMERCIAL TAX OFFICER. EXT.P7 : TRUE COPY OF THE ASSESSMENT ORDER NO.23142852/02-03 DTD.3.11.09 ISSUED BY THE FAST TRACK TEAM NO.X. EXT.P8 : TRUE COPY OF THE ASSESSMENT ORDER NO.23142852/03-04 DTD.3.11.09 ISSUED BY THE FAST TRACK TEAM NO.X. EXT.P9 : TRUE COPY OF THE ASSESSMENT ORDER NO.23142852/04-05 DTD.3.11.09 ISSUED BY THE FAST TRACK TEAM NO.X. EXT.P10: TRUE COPY OF THE ASSESSMENT ORDER NO.23147852/02-03 DTD.3.11.09 ISSUED BY THE FAST TRACK TEAM NO.X. EXT.P11: TRUE COPY OF THE ASSESSMENT ORDER NO.23147852/03-04 DTD.3.11.09 ISSUED BY THE FAST TRACK TEAM NO.X. EXT.P12: TRUE COPY OF THE ASSESSMENT ORDER NO.23147852/04-05 DTD.3.11.09 ISSUED BY THE FAST TRACK TEAM NO.X. EXT.P13: TRUE COPY OF THE PASSPORT NO.H.4992913 OF KUNJUMUHAMMAD. EXT.P14: TRUE COPY OF THE NOTICE B4-2011/36412/7 DTD.15.10.2011 OF THE 3RD RESPONDENT. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE rs S.SIRI JAGAN, J. ================== W.P.(C).No. 28738 of 2011 ================== Dated this the 22nd day of November, 2011 J U D G M E N T The petitioner is challenging an assessment passed under Section 17D of the Kerala General Sales Tax Act by a fast track team on the ground that the procedure stipulated in the Act for such assessment has not been complied with. The petitioner submits that it is mandatory on the part of the fast track team to inform the date and venue for such assessment in advance to the dealers and public by publication in the local media, which has not been done in this case. Consequently, the petitioner could not appear before the fast track team to place before them his contentions against the assessment, which violates the principles of natural justice, is his contention. In view of the specific contention raised, I directed the learned Government Pleader to get instructions on the averments. The learned Government Pleader today submits that on going through the assessment, it is found that there is some error in the calculation therein and therefore, it appears that the assessment needs rectification. In view of the said statement of the learned Government Pleader, I quash Exts.P7 to P12 orders and direct the 2nd respondent to reconsider the assessment in accordance with law, after giving advance intimation to them regarding the date and venue of the assessment. The writ petition is disposed of as above. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge