IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 15TH APRIL 2009 / 25TH CHAITHRA 1931 WP(C).No. 11994 of 2009(T) -------------------------- PETITIONER(S): --------------- MANOJ.C.J, AGED - 38, S/O.C.K. JANARDHANAN, CONTRACTOR, CHIRAYIL HOUSE, MAGANAM.P.O, KOTTAYAM RESIDING AT CHIRAYIL HOUSE, MAGANAM.P.O, KOTTAYAM - 18. BY ADV. SRI.C.K.SREEJITH RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER (WORKS CONTRACT), KOTTAYAM. 2. COMMERCIAL TAXES FAST TRACK ADALATH TEAM NO. III, COMMERCIAL TAX DEPARTMENT, KOTTAYAM. 3. COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, VIKAS BHAVAN.P.O, THIRUVANANTHAPURAM. 4. STATE OF KERALA, REPRESENTED BY SECRETARY TO TAXES, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI C.K..GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/04/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S. SIRI JAGAN, J. -------------------------------------- W.P.(C).No.11994 of 2009 -------------------------------------- Dated: APRIL 15, 2009 JUDGMENT The petitioner is a dealer registered under the Kerala General Sales Tax Act. The final assessment for the year 2004- 05 was completed under sec.17D of the Act. However, the same was ex parte. According to the petitioner, he is only a works contractor exclusively working for the Indian Oil Corporation. Petitioner could not file objection to the pre-assessment notice since at that time he was bed ridden on account of a spinal problem. He also points out that instead of the books of accounts for the year 2004-05, the assessing authority has called for the account books for the year 2003-04. Ext.P5 is the final assessment under sec.17D. According to the petitioner, sec.17D itself provides for an opportunity to file an application to re-open the assessment with the consent of the commissioner. Petitioner has filed Ext.P9 petition in this regard. Petitioner seeks a direction to the 3rd respondent to consider Ext.P9 and to stay W.P.(C).No.11994 of 2009 2 further proceedings for recovery of the tax assessed pending disposal of the same. 2. I have heard the learned Government Pleader also. I am of opinion that in so far as sec.17D provides for filing of an application for re-opening of an assessment in appropriate cases, it is only proper that the 3rd respondent considers Ext.P9 and passes orders on the same expeditiously. Accordingly this writ petition is disposed of with a direction to the 3rd respondent to consider and pass appropriate orders on Ext.P9 as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. Till the disposal of Ext.P9 and, if the commissioner grants permission for re-opening the assessment, till fresh orders are passed in the application for re-opening, further coercive proceedings for recovery of the disputed tax shall be kept in abeyance. S. SIRI JAGAN JUDGE mt/-