IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 20TH AUGUST 2009 / 29TH SRAVANA 1931 WP(C).No. 22854 of 2009(B) -------------------------- PETITIONER: --------------- CHACKO PLACKATTU, AGED 58 YEARS,S/O.LATE CHACKO, RESIDING AT PALCKATTU HOUSE,KURISUMOOD P.O., CHANGANACHERRY TALUK,KOTTAYAM DISTRICT. BY ADV. MR. C.K.SASI MR. P.K.RAVI RESPONDENTS: --------------- 1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES OFFICE,THIRUVALLA. 2. INSPECTING ASSISTANT COMMISSIONER, FAST TRACK TEAM-11,COMMERCIAL TAXES, PATHANAMTHITTA. 3. THE COMMISSIONER, COMMERCIAL TAXES,THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 22854 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 20th day of August, 2009 JUDGMENT The petitioner is challenging Ext.P7 series of assessment orders passed by the second respondent; whereby huge liability is stated as fixed on the petitioner. The learned counsel for the petitioner submits that, the impugned orders are not correct or sustainable on many a ground. 2. Heard the learned Government Pleader as well. 3.Obviously, Ext.P7 series orders have been passed under Section 17 D by the members of the concerned team, shown as the second respondent herein. However, the said orders also disclose that the proceedings were finalized, invoking provision under Section 17 (3) of the KGST Act, which do not go hand in hand, particularly in view of the fact that under Section 17 (3) there is no question of any limitation with regard to the addition of the escaped turnover; whereas the position is entirely different under Section 17 D. On this score alone, the impugned orders are liable to be set aside. 4. Yet another aspect is that, by virtue of the specific stipulation under the statute, any order passed under Section 17 D has to be under the signature of all the four members of the 'Fast Track Team', as contemplated under Sub section 3. In the instant case, except for WP (C) No. 22854 of 2009 : 2 : Ext.P7 (a), all other impugned orders i.e Exts. P7(b), (c) and (d) signature of only 3 members are there and and as such; these orders cannot have any valid existence. 5. In the above facts and circumstances, the impugned orders [Exts. P7(a), (b), (c) and (d)] are set aside and the concerned respondent is hereby directed to reconsider the matter and pass appropriate orders in accordance with law, either under Section 17 D or under Section 17 (3), as the case may be, of course after giving an opportunity of hearing to the petitioner, as expeditiously as possible, at any rate within two months from the date of receipt of a copy of this judgment. It is made clear that, since the impugned orders have been set aside, all further coercive steps, stated as being pursued against the petitioner, shall be kept in abeyance. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd