IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 27TH MARCH 2009 / 6TH CHAITHRA 1931 WP(C).No. 8843 of 2009(A) -------------------------------------------- PETITIONER(S): --------------------- FEROKE BOARDS, KARAD, MALAPPURAM, REPRESENTED M.A. ASHARAF BY ADV. SRI.P.RAGHUNATH RESPONDENT(S): ------------------------- FAST TRACK ASSESSMENT TEAM-III, COMMERCIAL TAXES DEPARTMENT, MALAPPURAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 8843 OF 2009 A -------------------------------------- Dated this the 27th March, 2009 JUDGMENT By consent of both parties, the Writ Petition is taken up for hearing. 2. Petitioner challenges Exts.P4 and P5. Ext.P4 and P5 are assessments made by the Fast Track Team in respect of the years 2001 - 2002 and 2004 - 2005. The substantial claim of the petitioner is based on SRO No.520/92 and the petitioner claims concessional rate of two per cent on inter-state sales. According to petitioner, the concessional rate is granted for the years 2002 - 2003 and 2003 - 2004 by the Fast Track Team, but it was refused in the impugned orders, for the years 2001 - 2002 and 2004 - 2005 by stating that the petitioner has not produced material evidences in Ext.P4 and natural evidences in Ext.P5. Learned Government Pleader is unable to defend the manner in which the impugned orders have been couched, as apart from stating that material evidences and natural evidences not being WPC.8843/09 A 2 produced, there appears to be no basis. Accordingly, the Writ Petition is allowed and Exts.P4 and P5 are quashed and the matter will be redone in accordance with law. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge