IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 19TH MARCH 2009 / 28TH PHALGUNA 1930 WP(C).No. 7997 of 2009(T) ------------------------------------- PETITIONER(S): ---------------------- P.V.RAJAN, M/S.SAIMA KIDS JEWELLERY, P.P.ROAD, PERUMBAVOOR. BY ADV. SMT.T.RADHAMANY RESPONDENT(S): ------------------------ 1. FAST TRACK TEAM NO.IV, COMMERCIAL TAXES, MATTANCHERRY, REPRESENTED BY COMMERCIAL TAX OFFICER, FIRST CIRCLE, PERUMBAVOOR. 2. STATE OF KERALA, REPRESENTED BY SECRETARY (TAXES), GOVT. SECRETARIAT, TRIVANDRUM. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 7997 OF 2009 T -------------------------------------- Dated this the 19th March, 2009 JUDGMENT Petitioner calls in question Ext.P3. It is an assessment purported to be completed under Section 17D of the KGST Act. Heard the learned counsel for the petitioner and learned Government Pleader. 2. In Ext.P3, it is stated that the assessee has reported a total turnover of Rs.7,59,540/=. The taxable turnover is also fixed at the same figure. Petitioner is called upon to pay tax in a sum of Rs.29,652/= which includes additional sales tax also. I find in Ext.P3, at the top of the page, the amount is shown as Rs.1,59,819/= and thereafter, the taxable turnover was fixed as Rs.7,59,549/=. According to petitioner, petitioner has filed Ext.P2 return as per which the total turnover for the year is Rs.1,59,819/= which is below the assessable limit. Admittedly, there is no pre-assessment notice. It is contended that there is no scope for deviating from the returned figures and estimation of WPC.7997/09 T 2 turnover. It is contrary to the Circular No.17/07 as also the decision of this court in Viani Papers v. Fast Track Team (2008 (2) KLT 511). In such circumstances, I am constrained to quash Ext.P3. The assessment will be completed after issuing a proper pre-assessment notice to the petitioner in accordance with law within a period of two months from the date of production of a copy of this Judgment. The Writ Petition is allowed as above. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge