IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 5TH APRIL 2010 / 15TH CHAITHRA 1932 WP(C).No. 9206 of 2010(A) ----------------------------------- PETITIONER(S): ------------------------- BHARAT SANCHAR NIGAM LTD.,KERALA CIRCLE, THIRUVANANTHAPURAM - 695033, REPRESENTED BY ITS CHIEF ACCOUNTS OFFICER (CA-1) V.RAJAGOPAL. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR RESPONDENT(S): ------------------------- 1. ASSISTANT COMMISSIONR SPECIAL CIRCLE, KVAT, THIRUVANANTHAPURAM. 2. TEAM-1 (FAST TRACK ASSESSMENT), COMMERCIAL TAXS, THIRUVANANTHAPURAM REPRESENTED BY THE DY.COMMISSIONR, COMMERCIAL TAXES, THIRUVANANTHAPURAM -695035. 3. THE DY.COMMISSIONR, COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY GOVT. PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/04/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.9206 of 2010-A ---------------------------- Dated this the 5th day of April, 2010. J U D G M E N T The petitioner is challenging Exts.P9 and P10 assessment orders passed under Section 17D of the KGST Act. Many a ground has been raised in respect of the course and procedure pursued by the second respondent/Fast Track Team. 2. The learned counsel for the petitioner submits that the finalization of the proceedings is quite contrary to the statutory requirements and also the law declared by this Court as per the decision in Hindustan Petroleum Corporation Ltd. Vs. Assistant Commissioner, Commercial Taxes, Ernakulam & others 2009(4) KHC 819 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances and also the position reflected from the materials on record, this Court finds considerable force in the submissions made from the part of the petitioner. Exts.P9 and P10 do not stand the test of law. 5. In the above facts and circumstances, Ext.P9 and P10 are W.P(C) No.9206 of 2010-A 2 set aside and the second respondent/competent authority is directed to re-consider the matter and finalise the assessment in accordance with law, and in the light of the dictum laid down in the decision cited supra, 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 as above. Sd/- P.R.RAMACHANDRA MENON JUDGE //True Copy// P.A to Judge ab W.P(C) No.9206 of 2010-A 3