IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 1ST FEBRUARY 2010 / 12TH MAGHA 1931 WP(C).No. 3139 of 2010(N) ------------------------------------- PETITIONER : ------------------ TRAVANCORE TITANIUM PRODUCTS LTD. KOCHUVELI,THIRUVANANTHAPURAM - 695 021 REPRESENTED BY THE MANAGER (P&A) BY ADVS. MR.K.ANAND (A.201) SMT.LATHA KRISHNAN RESPONDENTS : ---------------------- 1. THE PRINCIPAL SECRETARY TO GOVERNMENT, INDUSTRIES DEPARTMENT, GOVERNMENT OF KERALA THIRUVANANTHAPURAM. 2. THE ASSISTANT COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE, THIRUVANANTHAPURAM. 3. DY.COMMISSIONER COMMERCIAL TAXES SPECIAL CIRCLE, THIRUVANANTHAPURAM. GOVERNMENT PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JVT P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No.3139 of 2010-N ---------------------------- Dated this the 1st day of February, 2010. J U D G M E N T The grievance projected by the petitioner in this Writ Petition is that the proceedings pursued by the Fast Track Team in respect of the assessment made under Section 17D of the KGST Act. The specific case put forth by the petitioner is that the steps pursued right from the beginning till culmination of the same by passing the impugned order, as borne by Exts.P4 and P5 are not in conformity with the statutory requirements and the specific observations made by the Division Bench of this Court in Hindustan Petroleum Corporation Ltd. Vs. Assistant Commissioner, Commercial Taxes, Ernakulam & others 2009(4) KHC 819. 2. Referring to the available materials on record, the learned Government Pleader, very fairly conceded that Exts.P4 and P5 orders passed by the Fast Track Team do bear the signature and seal of all the four members of the team. The assessment notices issued in this regard as borne by Exts.P1 and P2 are also not in conformity with the mandatory requirements. W.P(C) No.3139 of 2010-N 2 3. In the said circumstances, the impugned proceedings including Exts.P6 and P7 are set aside. However, the concerned respondent/authority is permitted to finalise the assessment afresh, in accordance with law and also taking note of the specific observations made by this Court in the Hindustan Petroleum Corporation Ltd. Vs. Assistant Commissioner, Commercial Taxes, Ernakulam & others (supra). This exercise shall be finalised as expeditiously as possible, at any rate within two months from the date of receipt of a copy of this judgment. The Writ Petition is disposed of as above. Sd/- P.R.RAMACHANDRA MENON JUDGE //True Copy// P.A to Judge ab W.P(C) No.3139 of 2010-N 3