IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 22ND JANUARY 2009 / 2ND MAGHA 1930 WP(C).No. 2425 of 2009(L) ------------------------- PETITIONER(S): ---------------------- M/S. PARAGON RUBBER INDUSTRIES, PARAGON BUILDINGS, SREENIVASA IYER ROAD, CHALUKUNNU, KOTTAYAM - 686 001, REPRESENTED BY THE PARTNER REJI ABRAHAM. BY ADV. SRI.C.K.THANU PILLAI RESPONDENT(S): ----------------------- 1. THE FAST TRACK AUTHORITIES, REPRESENTED BY THE ASSISTANT COMMISSIONER (KGST), COMMERCIAL TAXES, SPECIAL CIRCLE, KOTTAYAM. 2. THE ASSISTANT COMMISSIONER (KGST), COMMERCIAL TAXES, SPECIAL CIRCLE, KOTTAYAM. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.2425 of 2009 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 22nd day of January, 2009 JUDGMENT Heard learned counsel for the petitioner and the learned Government Pleader. This writ petition is taken up for hearing on consent. 2. Assessment is completed under Section 17D of the Kerala General Sales Tax Act. The assessment order and the demand notices are produced as Ext.P2. Two complaints are raised. Firstly it is contended that there is no pre-assessment notice. Secondly, it is pointed out that though the order should have been signed by four officers, it is seen signed by three officers. Reliance is placed on the condition in the Circular, which provides that the assessment order has to be signed by all the officers. 3. Learned Government Pleader is unable to sustain the order. Both the grounds urged by the petitioner appears to be sustaining. In such circumstances, I find that Ext.P2 series are only to be quashed. Accordingly, Ext.P2 series are quashed leaving it open to the authorities to proceed against the petitioner in accordance with law. (K.M. JOSEPH, JUDGE) sb