IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 17TH FEBRUARY 2010 / 28TH MAGHA 1931 WP(C).No. 5140 of 2010(N) ------------------------- PETITIONER: --------------- M/S.HAR INTERIORS, KAKKAD ROAD, SOUTH BAZAR, KANNUR REPRESENTED BY ITS MANAGING PARTNER, ABDUL SUKOOR P.V. BY ADV. SRI.RAJESH NAMBIAR RESPONDENTS: --------------- 1. THE COMMERCIAL TAX OFFICER, IIIRD CIRCLE, KANNUR DEPARTMENT OF COMMERCIAL TAXES, KANNUR. 2. FAST TRACK SITTING TEAM, DEPARTMENT OF COMMERCIAL TAXES, KANNUR. 3. STATE OF KERALA, REPRESENTED BY SECRETARY DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No.5140 OF 2010 ......................................................................... Dated this the 17th February , 2010 J U D G M E N T The petitioner is challenging Ext.P3 order passed by the concerned respondent under Section 17(D) of the K.G.S.T. Act, raising many a ground, particularly as to the finalisation of the proceedings contrary to the stipulations in the dictum laid down in Hindustan Petroleum Corporation Ltd. vs. Asst. Commissioner, Commercial Taxes, Ernakulam (2009(4) KHC 819). 2. Heard the learned Government Pleader as well, who submits that the factual position, as narrated in the writ Petition appears to be correct on the basis of the materials on record and that the matter could be reconsidered afresh in accordance with law . 3. Accordingly, Ext. P3 assessment order is set aside. The concerned respondent/competent authority is directed to re- W.P.(C) No.5140 OF 2010 2 consider the matter afresh in accordance with law and also taking note of the observations made by the Division Bench in the decision cited supra. The matter shall be finalised, 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. P.R. RAMACHANDRA MENON, JUDGE. lk