IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 31ST MARCH 2009 / 10TH CHAITHRA 1931 WP(C).No. 9459 of 2009(B) ------------------------------------ PETITIONER(S): ----------------------- M/S. K.K.PLASTICS, 1/86 M, DEVELOPMENT AREA, ALUVA. REP. BY THE MANAGING PARTNER, K.K.IBRAHIM. BY ADV. SRI.C.K.THANU PILLAI SRI.T.K.SHAIJ RAJ RESPONDENT(S): ------------------------ 1. THE FAST TRACK ASSESSMENT TEAM NO.IV, REP. BY THE COMMERCIAL TAX OFFICER, FIRST CIRCLE, PERUMBAVOOR. 2. THE COMMERCIAL TAX OFFICER, FIRST CIRCLE PERUMBAVOOR. 3. THE STATE LEVEL COMMITTEE FOR SALES TAX EXEMPTION, REP. BY THE DIRECTOR OF INDUSTRIAL AND COMMERCE, VIKAS BHAVAN, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. ------------------------------------------------------ W.P.(C) No. 9459 of 2009-B ---------------------------------------------- Dated, this the 31st day of March, 2009 J U D G M E N T Petitioner challenges Ext.P7. Ext.P7 purports to be an order issued under Sec.17D of the Kerala General Sales Tax Act. 2. I heard learned counsel for the petitioner and learned Government Pleader. The complaint of the petitioner is that there is no pre-assessment notice. It is stated in the order that the claim of exemption and tax concession with reference to the statutory forms and other records was discussed and the return and the supporting records were found to be genuine and hence acceptable. But, in making the actual assessment the return is not accepted and tax liability is cast on the petitioner. If the return is in essence not accepted then pre-assessment notice should have been issued as is mandated by the Circular. There is no written consent as such by the petitioner. In such circumstances, Ext.P7 cannot be sustained. Therefore Ext.P7 is quashed. The matter will be redone in accordance WPC No.9459/2009 -2- with law. There will be a further direction to the 3rd respondent to consider and take a decision on Ext.P2 in accordance with law within a period of two months from the date of production of a copy of this judgment if it is already not disposed of. (K.M.JOSEPH) JUDGE. MS