IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 28TH JULY 2011 / 6TH SRAVANA 1933 WP(C).No. 11976 of 2011(V) ---------------------------------- PETITIONER(S): ------------------- HIMANSHU D. SANGHVI, PRP. VIJAY AND COMPANY, DOOR NO. 11/2C, IST FLOOR, N.R. MUTTAR BRIDGE, MANJUMMAL, ERNAKULAM. BY ADVS. SRI.R.MOHANDAS SRI. R.KISHORE KUMAR (MATTANCHERRY) SRI.R.MURALIDHAR SRI.MANOJ KUMAR.M RESPONDENT(S): -------------------- ASSISTANT COMMISSIONER, SPECIAL CIRCLE III, DEPARTMENT OF COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, ERNAKULAM, KOCHI - 682 015. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs W.P.(C). NO. 11976/2011 APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE ASSESSMENT ORDER PASSED UNDER THE KERALA GENERAL TAX ACT FOR THE YEAR 2003 - 04 DATED 12/07/2008. P2: COPY OF THE ASSESSMENT ORDER PASSED UNDER THE CENTRAL SALES TAX ACT FOR THE YEAR 2003 - 04 DATED 12/07/2008. P3: COPY OF THE MODIFIED ASSESSMENT ORDER UNDER SECTION 17D PASSED FOR THE YEAR 2003-04 DATED 04/01/2011. P4: COPY OF THE DEMAND NOTICE OF THE RESPONDENT DATED NIL FOR 2003-04. P5: COPY OF THE DEMAND NOTICE OF THE RESPONDENT DTD. 27/01/11 FOR 2003-04 FOR INTEREST. P6: COPY OF THE PROFIT AND LOSS STATEMENT FOR THE YEAR 2003-04. P7: COPY OF THE ANNUAL RETURN FOR THE YEAR 2003-04 UNDER KERALA GENERAL SALES TAX ACT. P8: COPY OF THE ANNUAL RETURN FOR THE YEAR 2003-04 UNDER CENTRAL SALES TAX ACT. RESPONDENT'S EXHIBITS: NIL /TRUE COPY/ P.A. TO JUDGE. svs S.SIRI JAGAN, J. ================== W.P.(C).No.11976 of 2011 ================== Dated this the 28th day of July, 2011 J U D G M E N T The petitioner is a assessee under the Kerala General Sales Tax Act as also under the Central Sales Tax Act. Assessments under the two Acts for the year 2003-04 were completed by a Fast Track Assessment Team under Section 17D of the KGST Act, by Exts.P1 and P2 assessment orders. But the regular assessing authority, the respondent herein, on his own, without reference to the Fast Track Team, who made the original assessment, modified the assessment orders passed by the Fast Track Assessment Team, which is under challenge in this writ petition. According to the petitioner, after a Fast Track Assessment Team consisting of four senior officers of the Department, having completed assessments, the regular assessing authority on his own cannot modify the assessments made by the Fast Track Assessment Team. The petitioner seeks the following reliefs: “a) issue a writ of certiorari or any other appropriate writ or order, quashing Ext.P3 order and Exts.P4 and P5 demand notices of the respondent. b) issue a writ of mandamus or any other appropriate writ or order directing the respondent not to take any steps to recover the amount demanded as per Ext.P3 order and Exts.P4 and P5 demand notices.” 2. The learned Government Pleader would contend that the assessing authority himself can modify assessment orders in respect of matters not covered by the assessment by Fast Track Assessment 2 Team, the only condition being that it shall be with the prior sanction of the Commissioner. 3. I had in a batch of cases, viz., W.P.(C).No.30404/2010 and connected cases, held that in cases of fast track assessments, in view of the special provisions under Section 17D, Fast Track Assessment Team itself should consider modification of the assessment, if necessary. Following that judgment, Ext.P3 modified assessment is quashed. However, it would be open to the Fast Track Assessment Team, if they deem it necessary, to consider whether the earlier assessment orders require to be modified and modify the assessment orders, if they so deem it necessary after complying with the statutory provisions. The writ petition is disposed of as above. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge