IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 11TH NOVEMBER 2008 / 20TH KARTHIKA 1930 WP(C).No. 31305 of 2008(B) ---------------------------------------------- PETITIONER(S): ---------------------- K.KUNHALANKUTTY, ASIAN INDUSTRIES, ANAKKAYAM, RESIDING AT KURUNYAN HOUSE, P.O.OTHUKUNGAL, THIRURANGADI, MALAPPURAM DISTRICT. BY ADV. SRI.N.MURALEEDHARAN NAIR RESPONDENT(S): ------------------------- COMMERCIAL TAX OFFICER, MANJERI. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 31305 OF 2008 B -------------------------------------- Dated this the 11th November, 2008 JUDGMENT Petitioner challenges Ext.P1 notice. According to petitioner, there is no power, as it is barred by limitation under Section 17(6) of the KGST Act. Case of the petitioner is that the assessment years under Ext.P1 notice have become time barred as early as on 31.3.2002. It is contended that there is no power under Section 17D to complete assessment in a case which is time barred. Counsel for petitioner also relied on a decision of this Court in Mohammed Kunju v. Asst. Commr. of Commercial Taxes (2008 (4) KLT 157). Per contra, learned Government Pleader on instructions submits that this is a case covered by Section 17(7) and sanction has been obtained. In the facts, Ext.P1 being a notice, I think that the petitioner can take up the contention based on the plea of limitation also in reply to Ext.P1 notice and certainly it will be open to him to contend that if there is no sanction as such, the proposed assessment is illegal WPC.31305/08 B 2 and barred by time. Counsel also points out that even if sanction is there, the sanction should be given within the period of limitation. That is certainly a contention which I leave open to the petitioner to take in his objections to Ext.P1 notice. In the facts of this case, the Writ Petition is disposed of as follows: The respondent will furnish a copy of the order allegedly granting sanction within the meaning of Section 17 within one week from today. Petitioner is given two weeks time from today to file his objections to Ext.P1 and thereafter a decision will be taken in accordance with law. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge