IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 10TH MARCH 2010 / 19TH PHALGUNA 1931 WP(C).No. 7644 of 2010(E) ------------------------- PETITIONER: --------------- M/S.EXCEL TIMBERS (PVT) LTD., PETTA: FEROKE:CALICUT: BY MANAGING PARTNER V.MAMMU. BY ADV. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENTS: --------------- 1. FAST TRACK TEAM U/S.17D: REP. BY ASST.COMMISSIONER, SPL.CIRCLE II: KOZHIKODE. 2. THE ASST.COMMISSIONER, COMMERCIAL TAXES: SPL.CIRCLE II: KOZHIKODE. 3. STATE OF KERALA REP. BY COMMISSIONER OF COMMERCIAL TAXES: THIRUVANANTHAPURAM. BY SPECIAL GOVERNMENT PLEADER ADV. MR. VINOD CHANDRA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 7644 OF 2010 ......................................................................... Dated this the 10th March, 2010 J U D G M E N T The petitioner has approached this Court challenging Ext. P3 notice issued by the respondents under Section 17D of the K.G.S.T. Act. The learned Counsel for the petitioner submits that serious loss and hardships are being caused to the petitioner in view of the course and conduct being pursued by the respondents . It is submitted that the assessees situated under similar circumstances were constrained to approach this Court earlier by filing W.P.(C) No.18432 of 2009 and connected cases. Referring to the pendency of the Writ Appeals, all the aforesaid matters were disposed of, directing the concerned respondent to keep the assessment proceedings pending till the disposal of Writ Appeal. It is stated that the Division Bench has also granted interim stay and that the concerned Writ Appeals are pending. 2. The learned Spl. Government Pleader (Taxes) submits that the Division Bench has been moved seeking to vary the interim order, whereupon, the Revenue was directed to move W.P.(C) No. 7644 OF 2010 2 the Single Bench for clarification, if necessary. The learned Spl. Government Pleader also submits that, keeping the assessment proceedings pending indefinitely, is likely to cause much loss and hardship to the Revenue as well; simultaneously bringing it to the notice of this Court that 'Amnesty Scheme' is very much in existence as on date and that even after finalisation of the assessments, appropriate reliefs can be sought for and can be given to the petitioner in the due course. It is also stated that if the assessment proceedings are kept pending, as noted in Ext. P3 notice, the assessment will get time barred by 31.03.2010. 3. The learned Counsel for the petitioner submits that the request made by the petitioner for one month's time to produce the Books of Accounts was rejected by the concerned respondent, as observed in Ext.P3 notice, stating that the proceedings are likely to get time barred on 31.03.2010, which according to the petitioner is not correct and further that the petitioner does not intend to raise any plea of limitation. The said submission is recorded. That apart, it is also relevant to note that, if at all the proceedings get delayed by virtue of the W.P.(C) No. 7644 OF 2010 3 intervention of any Court, the aggrieved party will stand saved by virtue of the principle behind the maxim 'actus curiae neminem gravabit' ( act of Court shall prejudice no man). On this reason also, the apprehension expressed by the respondents in Ext. P3 that the assessment has to be finalised forthwith, lest it should get time barred by 31.03.2010, is of no significance or consequence. 4. In the said circumstance, taking note of the fact that similar matters have alrelady been dealt with, passing appropriate orders as borne by Ext.P7, this Court does not propose to take a different turn. Accordingly, there will be a direction to the concerned authority to keep the assessment proceedings under the K.G.S.T. Act pending till W.A.No. 2486 of 2007 is finally disposed of. The Writ Petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE. lk