IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 26TH MARCH 2009 / 5TH CHAITHRA 1931 WP(C).No. 9667 of 2009(C) ------------------------------------- PETITIONER(S): ---------------------- M/S.HIGHNESS PACK INDUSTRIES, CHAMMANAD BRIDGE ROAD, KUTHIYATHODU, CHERTHALA, ALAPPUZHA DISTRICT PIN 688533, REPRESENTED BY ITS MANAGING PARTNER P.K.SAHEED. BY ADV. SRI.V.P.SUKUMAR SRI.V.DEVANANDA NARASIMHAM RESPONDENT(S): ------------------------- THE FAST TRACK ASSESSMENT TEAM NO.III, COMMERCIAL TAXES, ALAPPUZHA. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. ------------------------------------------------------ W.P.(C) No.9667 of 2009-C ---------------------------------------------- Dated, this the 26th day of March, 2009 J U D G M E N T Petitioner challenges Ext.P1. Ext.P1 is purported to be an order issued under Section 17D of the KGST Act. In Ext.P1 order the names of four officers are mentioned. However, the name of one of the officers is seen struck off. Therefore, effectively the order is seen passed by three officers. Learned counsel for the petitioner correctly points out that this is contrary to Circular No.17/2007. It is the case of the petitioner that there is no pre-assessment notice. Learned Government Pleader is unable to defend the order. Accordingly, I quash Ext.P1 and order that the matter will be redone in accordance with law. 2. Time and again, orders under Section 17D have been challenged in this court where the relevant Circular governing the assessments is being flouted or not observed leading to quashing of assessments. This results in great public mischief. It is seen in many cases that the orders are not signed by the officers or the orders are signed by one WPC No. 9667/2009 -2- officer. I feel that it is a matter which should be taken very seriously. Accordingly, the Registry shall forward a copy of this judgment to the Commissioner of Commercial Taxes for taking suitable remedial measures. (K.M.JOSEPH) JUDGE. MS