IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 12TH FEBRUARY 2009 / 23RD MAGHA 1930 WP(C).No. 3871 of 2009(J) ------------------------------------------- PETITIONER(S): ---------------------- M/S. BIO PHARMA , MAHAESWARI MANSION, THAMARAKULAM, KOLLAM DISTRICT, REPRESENTED BY K.S. BABU KUMAR MANAGING PARTNER. BY ADV. SRI.ARIKKAT VIJAYAN MENON RESPONDENT(S): -------------------------- 1. FAST TRACK ASSESSMENT TEAM IV DEPARTMENT OF COMMERCIAL TAXES, KOLLAM. 2. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT ,GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 3871 OF 2009 J -------------------------------------- Dated this the 12th February, 2009 JUDGMENT Petitioner challenges Ext.P8. It is an assessment completed under Section 17D of the KGST Act. I heard the learned counsel appearing for the petitioner and the learned Government Pleader. Learned Government Pleader fairly does not dispute the fact that the order is vitiated for the reason that it is not signed by all the Members. Learned counsel for the petitioner points out that the petitioner had approached this Court earlier and this Court had directed the Authority to look into the complaint. He points out that the Authority has not considered the aspects. He also points out Circular No.24/07 and contends that the assessment order cannot be sustained in the light of the directions contained in the Circular. Since I am quashing Ext.P8 on the ground that it is not signed by all the Members, I feel that I can leave open all the other contentions to be addressed before the Authority which will certainly look into WPC.3871/09 J 2 all the contentions of the petitioner. Accordingly, the Writ Petition is disposed of quashing Ext.P8 assessment order and leaving it open to the petitioner to raise all the contentions before the Assessing Authority which will consider all the objections and take a decision in accordance with law within six weeks from the date of production of a copy of this Judgment. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge