IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 15TH JANUARY 2010 / 25TH POUSHA 1931 WP(C).No. 1528 of 2010(M) --------------------------------------- PETITIONER(S): ------------------------ P.MUNEER, PROPRIETOR OF M/S AMEEN CANE WORKS, PERUMANNA, KOZHIKODE. BY ADV. MR.N.K.SANATH KUMAR RESPONDENT(S): -------------------------- 1. STATE OF KERALA REPRESENTED BY THE SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. 2. COMMERCIAL TAX OFFICER-IV CIRCLE, KOZHIKODE. 3. INTELLIGENCE OFFICER, SQUAD NO.III, KOZHIKODE. 4. FAST TRACK TEAM U/S 17D HEADED BY IAC, CT, KOZHIKODE. 5. KERALA SALES TAX APPELLATE TRIBUNAL, ADDL.BENCH, KOZHIKODE. 6. INSPECTING ASST.COMMISSIONER, SALES TAX (RR), KOZHIKODE. 7. SLAES TAX OFFICER (RECOVERY), O/O DY.COMMISSIONER, COMMERCIAL TAXES DEPT. KOZHIKODE. R1 TO R7 BY GOVERNMENT PLEADER MR. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/01/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss P.R. RAMACHANDRAMENON, J - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No.1528 of 2010 - - - - - - - - - - - - - - - - - - - - - - Dated this the 15th day of January , 2010 J U D G M E N T The challenge is against Ext.P13 order passed by the 4th respondent under Section 17 D of the KGST Act, raising many a ground, legal and factual. 2. When the matter came up for consideration, the learned Government pleader fairly conceded that the matter could be caused to be reconsidered in conformity with the observations made by a Division Bench of this Court, as per the decision in W.A.1714/2009 dated 8/10/2009 2009(4) KHC 19. 3. In the above circumstances, Ext.P13 order is set aside and the 4th respondent is directed to reconsider the matter in light of the law declared in the decision cited supra; which -2- W.P.(C) No.1528 of 2010 however shall be finalised as expeditiously as possible, after giving an opportunity to the petitioner, at any rate within three months from the date of receipt of a copy of this Judgment. 3. The Writ Petition is disposed of as above. P.R.RAMACHANDRA MENON (JUDGE) nl