IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 4TH FEBRUARY 2010 / 15TH MAGHA 1931 WP(C).No. 27154 of 2007(G) -------------------------- PETITIONER: --------------- P.S.ABDULLA HAJI, PROPRIETOR, RAHNA MATCH INDUSTRIES, S/O.LATE SAID ALI, AGED 60 YEARS, RESIDING AT PARAKKAL HOUSE, PALLAM (P O), THRISSUR DISTRICT. BY ADV. DR.K.B.MUHAMED KUTTY, SENIOR ADVOCATE SRI.K.M.FIROZ RESPONDENTS: --------------- 1. THE COMMERCIAL TAX OFFICER, OFFICE OF THE COMMERCIAL TAX OFFICER, WADAKKANCHERRY. 2. FAST TRACK TEAM NO.3, COMMERCIAL TAX OFFICE, THRISSUR CAMP AT WADAKKANCHERRY, REPRESENTED BY THE COMMERCIAL TAX OFFICER, WADAKKANCHERRY. 3. THE CHECK POST INSPECTOR/AUTHORITY, COMMERCIAL TAX CHECK POST, WALAYAR. 4. THE STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER ADV. MR. V.K. SHAMSUDEEN. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 27154 of 2007(G) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : TRUE COPY OF THE LETTER DATED 28/02/2003 INTIMATING STOPPGE OF BUSINESS FORWARDED BY THE PETITIONER TO THE FIRST RESPONDENT. EXT.P2 : TRUE COPY OF the RELEVANT PAGE OF THE LOCAL DELIVERY BOOK ENDORSED ON 04.03.2003. EXT.P3 : TRUE COPY OF THE NOTICE DATED 12/07/2007 ISSUED BY THE FIRST RESPONDENT. EXT.P4 : TRUE COPY OF THE OBJECTION (COMMON OBJECTION ) `` DATED 23/08/2007 EXT.P5 : TRUE COPY OF THE RELEVANT PAGE OF THE LOCAL DELIVERY BOOK. EXT.P6 : TRUE COPY OF THE ASSESSMENT ORDER FOR 2003-04 DATED 09/08/2007 EXT.P6(a) : TRUE COPIES OF THE DEMAND NOTICES IN FORM NO. IV DATED 23.08.2007 AND IN FORM NO.24 DATED 23.08.2007 EXT.P7 : TRUE COPY OF THE PRE-ASSESSMENT NOTICE DATED 12/07/2007 UNDER KGST ACT FOR 2004-05. ` EXT.P8 : TRUE COPY OF THE PRE-ASSESSMENT NOTICE FOR THE ASSESSMENT YER 2004-05 DATED 12/07/2007. EXT. P9 : TRUE COPY OF THE REVISED NOTICE UNDER KGST ACT FOR 2004-05 DATED 09/08/2007. EXT.P10 : TRUE COPY OF NOTICE DATED 09/08/2007 UNDER CST ACT. /TRUE COPY/ P.S. TO JUDGE. P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 27154 OF 2007 ......................................................................... Dated this the 4th February , 2010 J U D G M E N T The challenge is against Ext. P6 assessment order passed under Section 17D of the KGST Act and the consequential demand notice issued as borne by Ext. P6(a). The learned Counsel appearing for the petitioner submits that the pre- assessment notice issued by the Fast Track Team is not in conformity with the statutory prescriptions and as a natural consequence, the impugned order cannot have any valid existence. Reliance is placed on the decision rendered in Hindustan Petroleum Corporation Ltd. vs. Assistant Commissioner , Commercial Taxes, Ernakulam & others (2009(4) KHC 819) . 2. Heard the learned Government Pleader as well, who fairly conceding to the legal position as above, submits that the matter could be re-considered in accordance with law . W.P.(C) No. 27154 OF 2007 2 3. In the above circumstances, Ext.P6 ands P6(a) are set aside and the concerned respondent/authority is directed to finalise the proceedings afresh in accordance with law and also in conformity with the observations made by this Court in the decision cited supra. The proceedings as above shall be finalised, after giving an opportunity of hearing the petitioner, as expeditiously as possible, at any rate, within two months from the date of receipt of a copy of the judgment. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk