IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 22ND JANUARY 2009 / 2ND MAGHA 1930 WP(C).No. 16285 of 2008(L) --------------------------------------------- PETITIONER(S): ---------------------- M/S.STERLING PRINT HOUSE PVT.LTD., 49/1849, PONNEY CHERANELLUR ROAD, EDAPPALLY NORTH POST, COCHIN-24, REPRESENTED BY ITS EXECUTIVE DIRECTOR MR.G.VENUGOPAL. BY ADV. SMT.K.LATHA RESPONDENT(S): ------------------------- 1. THE STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM 2. COMMERCIAL TAX OFFICER/SALES TAX OFFICER IST CIRCLE, KALAMASSERRY, ERNAKULAM DT. 3. THE FAST TRACK TEAM-1, COMMERICIAL TAX DEPARTMENT, ERNAKULAM. 4. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. 5. THE SALES TAX APPELLATE TRIBUNAL, ADDL. BENCH, ERNAKULAM. 6. THE INSPECTING ASST, COMMISSIONER COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/01/2009,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 16285 OF 2008 L -------------------------------------- Dated this the 22nd January, 2009 JUDGMENT Petitioner has been assessed under Section 17D of the KGST Act. Petitioner preferred Appeal. For an Appeal under Section 17D of the Act, the entire amount has to be paid. I have already upheld in the Judgment in W.P.(C). No.15659/08 the validity of Section 17D. Therefore, I follow the said Judgment. It is further contended that the petitioner was not given pre- assessment notice as mandated under the Circular. But, the learned Government Pleader points out that the petitioner had given in writing its consent, of course, according to the petitioner, it has been withdrawn by a subsequent letter. In such circumstances, it may not be appropriate for me to hold that it is vitiated because of the absence of a pre-assessment notice. The Circular governing the field provided for the contingency where the party agrees in writing. In the light of Clause 26 of the Circular No.17/07, it cannot be said that non-issuance of pre- WPC.16285/08 L 2 assessment notice is illegal. In such circumstances, the Writ Petition fails and it is dismissed. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge