IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 16TH FEBRUARY 2010 / 27TH MAGHA 1931 WP(C).No. 4793 of 2010(Y) ------------------------- PETITIONER(S): --------------- M/S.VIDYA ENTERPRISES, KANNUR, REP.BY ITS PARTNER SRI.M.K.PRAMOD. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY SRI.T.G.ABHILASH RESPONDENT(S): --------------- 1. FAST TRACK TEAM, REPRESENTED BY ASSISTANT COMMISSIONER (KVAT), COMMERCIAL TAXES, SPECIAL CIRCLE, KANNUR. 2. STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) No. 4793 of 2010 --------------------------------------- Dated, this the 16th day of February, 2010 J U D G M E N T The petitioner is challenging Ext.P1 assessment order for the year 2003- 04 and also the Ext.P2 pre-assessment notice, contending that the course pursued by the 1st respondent under Section 17 D of the Act is not in conformity with the statutory prescription and also the clear mandate given by the Division Bench of this Court, reported in Hindustan Petroleum Corporation Ltd. Vs. Assistant Commissioner, Commercial Taxes, Ernakulam [2009 (4) KHC 819]. 2. Heard the learned Government Pleader as well who fairly concedes to the factual position as above. 3. In the above circumstance, it is held that Ext.P1 assessment order as well as Ext.P2 pre-assessment notice cannot have any valid existence in law. Accordingly they are hereby set aside and the 1st respondent/competent authority is directed to reconsider the matter and pass appropriate orders in accordance with law, 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. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON JUDGE dnc