IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 20TH MAY 2010 / 30TH VAISAKHA 1932 WP(C).No. 15511 of 2010(L) -------------------------- PETITIONER(S): --------------- PEER MOHAMMED, S/O.KAREEM RAWTHER, AGED 53 YEARS, PROPRIETOR, JOHARA MATCH FACTORY, OOTTARA, KOLLENGODE, PALAKKAD. BY ADV. SRI.JACOB SEBASTIAN RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, DEPARTMENT OF REVENUE, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. THE FAST TRACK TEAM NO.II, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. SENIOR GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/05/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J -------------------------------------------- WP(C) NO. 15511 OF 2010 -------------------------------------------- Dated this the 20th day of May, 2010 JUDGMENT The petitioner is challenging Ext.P1 order of assessment made by the 2nd respondent under Section 17 D of the KGST Act. 2. The learned counsel for the petitioner submits that the finalization of assessment under Section 17 D is not in conformity with the statutory requirements and also the mandate given by this Court as per the decision reported in Hindusthan Petroleum Corporation Ltd. Vs. Assistant Commissioner, Commercial Taxes, Ernakulam & others [2009 (4) KHC 819]. 3. Heard the learned Government Pleader as well; who fairly concedes that the matter requires to be reconsidered by the appropriate authority in the light of the mandate given by this Court. 4. In the above circumstances, the impugned order (Ext.P1) is set aside and the 2nd respondent or such other authority as the case may be, is directed to reconsider the matter and finalise the assessment in accordance with law, of course in the light of the observations made by this Court in the decision cited supra, 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