IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 2ND MARCH 2009 / 11TH PHALGUNA 1930 WP(C).No. 6573 of 2009(N) ------------------------------------- PETITIONER(S): ---------------------- K.C.RAHEES, PROPRIETOR, IKON PLYBOARDS, KURUMATHOOR P.O., THALIPARAMBA. BY ADV. SRI.V.P.SUKUMAR SRI.KURYAN THOMAS RESPONDENT(S): ------------------------- 1. THE COMMERCIAL TAX OFFICER, THALIPARAMBA, KANNUR DISTRICT. 2. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KANNUR. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. ------------------------------------------------------ W.P.(C) No. 6573 of 2009-N ---------------------------------------------- Dated, this the 2nd day of March, 2009 J U D G M E N T By consent of the learned counsel, the writ petition is taken up for hearing. 2. Petitioner challenges Exts. P1 and P2 orders and Ext.P4 notice. The other relief sought is to direct the Ist respondent to pass fresh assessment orders under the KGST and CST Acts for 2004-05 strictly in accordance with the provisions contained in Section 17D of the KGST Act. Exts.P1 and P2 are assessment orders passed by Fast Track Team under Section 17D in respect of KGST and CST for the year 2004-2005. I heard the learned counsel for the petitioner and the learned Government Pleader. 3. Petitioner submits, Circular No.17/2007 mandates that assessment order must be signed by all members of the team. It is pointed out that Exts.P1 and P2 are in violation of the said mandate. It is also his case that the Team that has passed the order is not constituted as required under law in so far as there are only 3 members WPC No. 6573/2009 -2- including the Assistant Commissioner. It is also contended that there is no pre-assessment notice. 4. I feel that, the petitioner is entitled for relief. Indisputably, the assessment order is signed by only one officer. Accordingly, Exts.P1 and P2 and P4 are quashed. The assessment will be redone for the year 2004-2005 under Section 17D of the KGST Act strictly in accordance with law and in terms of the Circular bearing on the issue, at the earliest. The officer shall peruse the Circulars on the issue and act in accordance thereof. It is noted that increasing number of cases are brought where the Circular is being violated and this Court is constrained to interfere with the assessments. This is against public interest. A copy of this judgment will be forwarded to the Commissioner of Commercial Taxes so that if remedial action is necessary he will do the needful. (K.M.JOSEPH) JUDGE. MS