IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 29TH JUNE 2010 / 8TH ASHADHA 1932 WP(C).No. 20121 of 2010(M) -------------------------- PETITIONER(S): --------------- M/S.THOMAS CHACKO AND SONS(DEFUNCT), OPP.TELEPHONE BHAVAN,THIRUVALLA-1,PATHANAMTHITTA DISTRICT,REP.BY ITS EX-PARTNER,MRS.ANU PHILIP. BY ADV. SRI.T.M.SREEDHARAN SMT.C.K.SHERIN SRI.V.P.NARAYANAN RESPONDENT(S): --------------- 1. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES,PATHANAMTHITTA. 2. THE FAST TRACK ADALAT TEAM-1, PATHANAMTHITTA. 3. THE STATE OF KERALA,REPRESENTED BY THE CHIEF SECRETARY TO GOVERNMENT,SECRETARIAT, THIRUVANANTHAPURAM. BY SR. GOVT. PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J. ------------------------------- W.P.(C) No.20121 of 2010 ------------------------------- Dated this the 29th day of June, 2010 J U D G M E N T The petitioner has approached this Court with the following prayers:- i) To call for the records of the case leading to the issue of Exts.P1 and P2 assessment orders passed u/s. 17D for the asst. years 2002-03 and 2003-04 by the first respondent and to quash the same by the issue of a Writ of Certiorari or other appropriate writ, order or direction; ii) To issue of a writ of Mandamus or other appropriate writ, order or direction, directing the 1st respondent to take note of the illegalities in the asst. orders passed u/s. 17D as pointed out in the rectification application Ext.P4 and make suitable rectification for other years and quantify the liability in accordance with law; iii) To direct the first respondent to extent the benefit available under the Amnesty Scheme to the petitioner on the basis of the correct demand payable after proper determination of the correct amount; and iv) To grant such other or further reliefs, as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case. W.P.(C) No.20121/2010 2 2. The learned counsel appearing for the petitioner submits that the main grievance is with regard to the finalisation of the assessment under Section 17D of the KGST Act, as borne by Exts.P1 and P2, and that, the assessment so finalised by the second respondent/Fast Track Team is not in accordance with the statutory requirements and the binding judicial precedent; being contrary to the mandate given by this Court in Hindustan Petroleum Corporation Ltd. v. Assistant Commissioner, Commercial Taxes, Ernakulam & others (2009 (4) KHC 819). 3. Heard the learned Government Pleader appearing for the respondents as well. 3. Obviously, the impugned assessment orders have been passed by the 'Fast Track Team' which consisted of only 'three ' members and it is not in conformity with the relevant provisions of law and law declared by this Court in the decision cited supra. This Court finds that Exts.P1 and P2 orders impugned in this Writ petition are necessarily to go. W.P.(C) No.20121/2010 3 4. Accordingly, Exts.P1 and P2 orders are set aside. The second respondent/such other authority, as the case may be, is directed to reconsider the matter afresh, in the light of the relevant provisions of law and the observations made by this Court in the decision cited supra. The proceedings shall be finalised after hearing the petitioner, as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a copy of this judgment. The claim with regard to prayer No.3 is left open and no opinion is expressed with regard to the same. The Writ Petition is disposed of as above. P.R.RAMACHANDRA MENON, JUDGE. nj.