IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 29TH AUGUST 2011 / 7TH BHADRA 1933 WP(C).No. 29662 of 2010(G) -------------------------- PETITIONER(S): --------------- M/S.PERIYAR CEMENTS (P) LTD., NIDA, KANJIKODE, PALAKKAD, REP. BY P.K.THOMAS, DIRECTOR. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): --------------- 1. COMMERCIAL TAX OFFICER, 2ND CIRCLE, PALAKKAD. 2. FAST TRACK TEAM, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD, REP. BY COMMERCIAL TAX OFFICER, 2ND CIRCLE, PALAKKAD-4. 3. TAHSILDAR (RR), TALUK OFFICE, PALAKKAD. GOVERNMENT PLEADER SRI. C.K. GOVINDAN FOR R1 TO R3 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 29/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PETITIONER'S EXHIBITS: W.P.C.NO. 29662/2010 --------------------------------------------------------------------- EXT.P1 COPY OF OREDER ISSUED BY R2 DATED 9.3.2010. EXT.P2 COPY OF CIRCULAR NO. 17/07 ISSUED BY THE COMMISSIONER OF COMMERCIAL TAXES DATED 12.4.2007. EXT.P3 COPY OF NOTICE IN FORM NO. I ISSUED BY R3 DATED 16.9.2010. EXT.P4 COPY OF NOTICE IN FORM NO. 10 ISSUED BY R3 DATED 16.9.2010. [True copy] P.S to Judge. S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 29662 of 2010 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 29th day of August, 2011. J U D G M E N T For the assessment year 2003-04, the petitioner was assessed to sales tax under Section 17D of the Kerala General Sales Tax Act by a fast track team. According to the petitioner, as per the provisions of Section 17D, all the members of the fast track team should together pass the assessment order and sign the same. But the petitioner has been served with Ext.P1 assessment order, which is signed by only one of the members of the team. The petitioner is challenging the assessment order on the ground that the same is not in accordance with the provisions of Section 17D. 2. A statement has been filed by the learned Government Pleader, wherein it is stated that the original assessment order kept in the files has been signed by all the four members of the fast track team and what has been issued to the petitioner is only a certified copy signed by the assessing officer. Therefore, according to the learned Government Pleader, there is nothing illegal in the proceedings for assessment. He also points out that there is a mistake in one of the names of the members of the fast track team shown in the assessment order and by mistake, the name of one Smt. M. Chenthamara has also been included wrongly, which is a mistake and actually the other 4 persons constituted the fast track team. 3. I have heard the parties. 4. In the light of the specific averments in the statement, W.P(C) No. 29662 of 2010 -: 2 :- I am inclined to accept the version of the respondents in the matter. In view of the same, the learned counsel for the petitioner confines his relief for permission to file an appeal against the assessment order before the Tribunal as provided in the Act. In the above circumstances, I dispose of this writ petition holding that if the petitioner files an appeal against Ext.P1 order within 3 weeks before the Tribunal, the Tribunal shall accept the same as one filed within time and dispose of the same on merits in accordance with law, without reference to limitation in filing the appeal, provided the other conditions for entertaining the appeal are satisfied. Sd/- S. Siri Jagan, Judge. Tds/