IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 16TH JANUARY 2009 / 26TH POUSHA 1930 WP(C).No. 864 of 2009(C) ------------------------ PETITIONER(S): -------------------- A.SANTHOSH KUMAR, ARAKKAM HOUSE, THIRUVANGAD P.O., THALASSERY - 670 103. BY ADV. SRI.V.P.SUKUMAR SRI.JAIRAM.V.MENON RESPONDENT(S): ----------------------- 1. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KANNUR. 2. THE COMMERCIAL TAX OFFICER, IST CIRCLE, KANNUR. 3. THE COMMERCIAL TAX OFFICER, (WC & LT), KANNUR. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No. 864 of 2009 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 16th day of January, 2009 JUDGMENT Exts.P3 and P4 are challenged. They are assessments completed purportedly under Section 17D of the Kerala General Sales Tax Act. Petitioner has essentially two contentions. Complaints of the petitioner are as follows: There is no pre-assessment notice issued. It is further contended that the law contemplates that in the case of assessment there should be one Assistant Commissioner and three Commercial Tax Officers. In the case of the impugned orders, it is patently illegal as it is passed only by three officers including Inspecting Assistant Commissioner. 2. I heard learned Government Pleader also. The Government Pleader also is not in a position to sustain the orders as palpably the orders are passed by a team of officers, which is not in conformity with the legal requirements. He points out that the notice was issued under Section 17D on 14.7.2008 and the petitioner did not appear or produce any documents. 3. There is a contention for the petitioner that Ext.P3 notice is issued by the Commercial Tax Officer, even though it can be signed by one of the members, it has to be approved by all the members of the team. WPC.864/2009. 2 In the light of the fact that Exts.P3 and P4 are passed by a team, which contravenes the requirements of law, Exts.P3 and P4 are liable to be interfered with. I accordingly quash Exts.P3 and P4. The matter will be re- done by a properly constituted team in accordance with law within a period of two months from the date of production of a copy of this judgment. (K.M. JOSEPH, JUDGE) sb