IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 21ST MAY 2010 / 31ST VAISAKHA 1932 WP(C).No. 14157 of 2010(T) -------------------------- PETITIONER: --------------- SREE NARAYANA SEVIKA SAMAJAM, THOTTUMUGHAM, ALUVA, REPRESENTED BY ITS SECRETARY P.P.SEEMANTHINI. BY ADV. MS. S.K.DEVI RESPONDENTS: --------------- 1. THE COMMERCIAL TAX OFFICER III, DEPT.OF COMMERCIAL TAXES, ALUVA. 2. FAST TRACK TEAM NO.VII, DEPT.OF COMMERCIAL TAXES, MATTANCHERY, REPRESENTED BY ASST.COMMISSIONER (AA), MATTANCHERY. BY GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/05/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 14157 of 2010 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 21st day of May, 2010 JUDGMENT The petitioner is challenging the correctness of Ext.P3 order passed by the first respondent, seeking to sustain the order passed by the assessment officials, second respondent, Fast Track Team (Ext.P1) under Section 17 D of the KGST Act. The learned counsel for the petitioner submits that the assessment having been finalized as per the relevant provisions of law, particularly 17 D of the KGST Act by a team consisting of 5 members. It was no more open to the first respondent to have reconsidered the matter, passing Ext.P3, varying scope and extent of the liability, which hence is under challenge. 2. Heard the learned Government Pleader as well, who fairly concedes the factual position as evident from the materials on records. It is further stated that Ext.P3 has been passed by the first respondent after obtaining necessary sanction from the Commission. This Court finds it very difficult to accept the stand adopted by the first respondent. More so, when it is stated that the first respondent himself is not a party to the order passed by the the Fast Track Team. The scope and extent of the provision and manner of finalization under Section 17 D has been dealt with in the decision reported in The Hindustan Petroleum Corporation Ltd. Vs. The Assistant Commissioner, W.P. (C) No. 14157 of 2010 : 2 : Commercial Taxes (2009 KHC 819). The order passed by the Fast Track Team is appealable under Subsection 5 of 17 D, when it has been preferred within a further period of 5 days by depositing the entire liability fixed by the team under Section 17 D. This by itself shows that it has been enacted with an intend to give finality to the proceedings if the same is proceeded and finalized in the manner as specified therein. 3. It being the position, it is never open to the first respondent to have reopen the matter according to his own whims and fancies directing the petitioner to satisfy a higher liability. Ext.P1 impugned order is per se legal and accordingly Ext.P3 is set aside and the Writ Petition is allowed. This will not preclude the respondents if any, course of action is available in accordance with law. P. R. RAMACHANDRA MENON, JUDGE kmd