IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 5TH JULY 2011 / 14TH ASHADHA 1933 WP(C).No. 16917 of 2011(L) -------------------------------------- PETITIONER: ------------------- E.K.TRADERS, P.T.ROAD, VATAKARA REPRESENTED BY E.K.ASHRAF, MANAGING PARTNER. BY ADVS. SRI.P.RAGHUNATH, SRI.PREMJIT NAGENDRAN. RESPONDENTS: ------------------------ 1. FAST TRACK TEAM, VATAKARA, REP BY COMMERCIAL TAX OFFICER, VATAKARA – 673 101. 2. COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM- 33. 3. DEPUTY TAHSILDAR (RR), VATAKARA- 673 101. R1 TO R3 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/07/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.16917/2011-L: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE NOTICE U/S.9(2) OF CST ACT FOR 2003 .04 DT. 11/02/10. EXT.P.2: COPY OF THE NOTICE U/S.9(2) OF CST ACT FOR 2004.05 DT. 11/02/10. EXT.P.3: COPY OF THE PROPOSAL NOTICE U/S. 9 (2) OF CST ACT FOR 2003.04 DT. 28/09/10. EXT.P.4: COPY OF THE PROPOSAL NOTICE U/S. 9(2) OF CST ACT FOR 2004.05 DT. 29/09/10. EXT.P.5: COPY OF THE ASSESSMENT ORDER FOR 2003.04 DT. 20/10/2010. EXT.P.6: COPY OF THE ASSESSMENT ORDER FOR 2004.05 DT. 20/10/2010. EXT.P.7: COPY OF THE R.R NOTICE IN FORM NO.10 DTD. 30/05/2011. EXT.P.8: COPY OF THE R.R. NOTICE IN FORM NO.10 DTD. 30/05/2011. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE. Prv. S. SIRI JAGAN, J. ........................................... W.P.(C).NO.16917 OF 2011 ............................................. Dated this the 5th day of July, 2011. JUDGMENT The petitioner is an assessee under the Kerala General Sales Tax Act in respect of assessment for the years 2003-04 and 2004-05. A fast track team constituted under Section 17 D of the Act issued notices to the petitioner, pursuant to which the petitioner produced the books of account before the team, who heard the petitioner. But, subsequently, that team was changed and the new team again issued notice to the petitioner. But, without affording the petitioner an opportunity of being heard, the assessment has been completed by Exts.P5 and P6 assessment orders. The petitioner is challenging the same on the ground of violation of the principles of natural justice. According to the petitioner, although he has the right of appeal before the Tribunal, for availing of the said remedy, the petitioner will have to remit the whole tax assessed and if the petitioner had been given an opportunity of hearing, the petitioner could have convinced the team that the tax demanded is not W.P.(C).NO.16917 OF 2011 : 2 : due from the petitioner. 2. The learned Government Pleader could not on any ground convince me that the petitioner was actually heard by the new fast track team. In the above circumstances, I am of the opinion that respondents 1 and 2 should afford the petitioner an opportunity of being heard by the fast track team. For that purpose, Exts.P5 and P6 assessment orders are quashed. Respondents 1 and 2 are directed to see that the present fast track team reconsiders the assessment proceedings after affording an opportunity of being heard to the petitioner and passes fresh orders in accordance with law. Since assessment orders themselves have been quashed, needless to say, revenue recovery proceedings for recovery of the tax assessed cannot be continued. The writ petition is disposed of with the above directions. sd/= S. SIRI JAGAN, JUDGE. /true copy/ P.S. to Judge cl