IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 21ST FEBRUARY 2011 / 2ND PHALGUNA 1932 WP(C).No. 3494 of 2011(J) ------------------------------------- PETITIONER: ------------------- M/S.JAIHIND TRADERS, ALAKKODE, KANNUR DISTRICT, A REGISTERED PARTNERSHIP FIRM, REP.BY ITS MANAGING PARTNER SRI.GEORGE JOSEPH. BY ADVS. SRI.E.P.GOVINDAN, SMT.G.DEEPA. RESPONDENTS: ------------------------ 1. THE ASST.COMMISSIONER (ASSMT.), COMMERCIAL TAXES, KVAT CIRCLE, KANNUR-670 001. 2. THE FAST TRACK ASSESSMENT TEAM, HEADED BY THE DY.COMMISSIONER, COMMERCIAL TAXES, KANNUR-670 001. 3. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM-695 001. R1 TO R3 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/02/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.3494 of 2011 ------------------------------------------- Dated this the 21st day of February, 2011 J U D G M E N T ---------------------- Assessment against the petitioner for the year 2003-'04 was completed by recourse to procedure contemplated under Section 17D of the Kerala General Sales Tax Act (KGST Act), as per Ext.P1. Contention of the petitioner is that the assessment was finalised without notice to the petitioner and he was denied of any opportunity to place contentions before the assessing authority. It is the specific case that Form-25 declarations, filed by the petitioner with respect to the transactions effected to a particular dealer, as evidenced from Ext.P1, was not taken note of by the 'Fast Track Team' while finalising the assessment. In this regard the petitioner had submitted Ext.P3 application seeking rectification of the order. It is further stated that since Ext.P3 was not considered the petitioner had submitted Ext.P5 reminder. Grievance of the petitioner is that without considering Ext.P3 and P5 the respondents are now proceeding with steps for realising amounts covered under Ext.P1. Hence the petitioner seeks appropriate direction from this court. W.P.(C).3494/11 -2- 2. Heard, Government Pleader on behalf of the respondents. Considering the facts and circumstances I am of the view that the writ petition can be disposed of directing the 2nd respondent to consider and dispose of Ext.P3 and P5. 3. Therefore the writ petition is disposed of directing the 2nd respondent to consider and dispose of Ext.P3 and Ext.P5, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of six weeks from the date of receipt of a copy of this judgment. 4. Till such time a decision is taken on Ext.P3 and P5 realisation of amounts covered under Ext.P1 order of assessment shall be kept in abeyance. 5. The petitioner will produce a copy of this judgment before the 1st respondent for proper compliance. C.K.ABDUL REHIM, JUDGE. okb