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. 11196 of 2011(Y) -------------------------------------- PETITIONER: ------------------- M/S.BEEJAY FOODS, CC NO.17/1759-C, NADUVATHUMURI ROAD, MUNDAMVELI P.O., COCHIN- 682 507, REPRESENTED BY ITS MANAGING PARTNER SRI.T.OOMMEN JACOB. BY ADV. SRI.TOMSON T.EMMANUEL. RESPONDENTS: ------------------------ 1. COMMERCIAL TAX OFFICER, IIND CIRCLE, COMMERCIAL TAXES, MATTANCHERY-682 002. 2. THE FAST TRACK TEAM NO.III, COMMERCIAL TAXES, MATTANCHERY-682 002. 3. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVT.(TAXES), SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4. THE COMMISSIONER OF COMMERCIAL TAXES, PUBLIC OFFICE BUILDING, NEAR MUSEUM, THIRUVANANTHAPURAM- 695 033. R1 TO R4 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.11196/2011-Y: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE ANNUAL RETURN FOR 2004-05 SUBMITTED BY THE PETITIONER BEFORE R.1. EXT.P.1.A: COPY OF THE AUDITED FINANCIAL STATEMENTS LIKE TRADING PROFIT AND LOSS ACCOUNT AND BALANCE SHEET AS AT 31/03/05, SUBMITTED BY PETITIONER BEFORE THE R.1. EXT.P.2: COPY OF THE VAN INSPECTION REPORT NO.305802 DTD. 14/01/2005 ISSUED BY THE INTELLIGENCE INSPECTOR, SQUAD NO.III, ERNAKULAM TO THE PETITIONER. EXT.P.3: COPY OF THE PROCEEDINGS NO. ISE-III/77/04-05 DT. 25/04/07 OF INTELLIGENCE OFFICER, SQUAD NO. III, ERNAKULAM. EXT.P.4: COPY OF THE PROCEEDINGS OF THE R.2. DTD. 26/07/2007, ISSUED TO THE PETITIONER FOR THE YEAR 2004-05 U/S. 17D OF THE KGST ACT. EXT.P.5: COPY OF THE NOTICE NO.24122520/04-05 DTD. `NIL' ISSUED BY THE R.1. TO THE PETITIONER ON 24/03/2011. EXT.P.6: COPY OF THE LETTER DTD. 26/03/2011 SUBMITTED BY THE PETITIONER BEFORE THE R.1, SEEKING ENLARGEMENT OF TIME TO FILE A DETAILED OBJECTION. EXT.P.6.A: COPY OF THE RELEVANT PAGE OF LOCAL DELIVERY FOR PROOF OF ACKNOWLEDGEMENT OF EXT.P.6 SUBMITTED BY THE PETITIONER BEFORE THE R.1. EXT.P.7: COPY OF THE DETAILED OBJECTION DTD. 03/04/2011 SENT TO THE R1, AGAINST EXT.P.5 NOTICE EXT.P.8: COPY OF THE CIRCULAR NO.17/07 DTD. 12/04/07 ISSUED BY THE R.4. EXT.P.8.A: COPY OF THE CIRCULAR NO.24/08 DTD. 25/05/08 ISSUED BY THE R.4. EXT.P.9: COPY OF THE JUDGMENT DTD. 21/05/2010 PASSED BY THIS HONOURABLE COURT IN W.P.(C).NO.14157/2010. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE. Prv. S. SIRI JAGAN, J. ........................................... W.P.(C).NO.11196 OF 2011 ............................................. Dated this the 5th day of July, 2011. JUDGMENT The petitioner is an assessee under the Kerala General Sales tax Act. For the assessment year 2004-05, the fast track team completed assessment under Section 17 D of the KGST Act on 26.7.2005. Now the petitioner has been issued with a notice for reopening the assessment on certain grounds. According to the petitioner, only the fast track team can reopen the assessment since the assessment is under Section 17 D by the fast track team. The petitioner has already filed Ext.P7 objection against Ext.P5 notice. The petitioner is challenging Ext.P5 notice in this writ petition. I am of the opinion that since Ext.P5 is only a notice, the petitioner can take up his contentions at the time of hearing pursuant to Ext.P5 notice. Accordingly, this writ petition is disposed of with a direction to the 1st respondent to consider the objection raised by the petitioner to Ext.P5 notice, after affording him an opportunity of being heard. Sd/= S. SIRI JAGAN, JUDGE. /true copy/ P.S. to Judge. cl