IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 26TH MAY 2009 / 5TH JYAISHTA 1931 WP(C).No. 14093 of 2009(F) -------------------------- PETITIONER: --------------- N.R.M..RAMSWAMY, PROPRIETOR, M/S . SWAMY BOREWELL SERVICE, M.G.NAGAR,POONKUNNAM, THRISSUR DIST. BY ADV. SRI.BOBBY JOHN ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENTS: -------------------- 1. THE COMMERCIAL TAX OFFICER, (WC & LT), OFFICE OF THE DEPUTY COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, THRISSUR 682 004. 2. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, THRISSUR. BY GOVERNMENT PLEADER ADV. MR. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26/05/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON, J. ........................................................................ W.P.(C) No. 14093 OF 2009 ......................................................................... Dated this the 26th May, 2009 J U D G M E N T The challenge raised by the petitioner against Exts. P4 and P4(A) assessment orders is that even though the said orders are stated as passed by “3 Members” (presumably by the Fast Track Assessing Authority, under Section 17D of the KGST Act), they do not bear the signature of all the members of the authority concerned, which is a mandatory requirement as per the relevant provisions of law, as made clear by this Court vide Ext.P6 judgment. Evidently, there were only three members in the team, though the statutory requirement is “four members”, which also is in contravention to the basic requirement. 2. Heard the learned Government Pleader as well. 3. Considering the undisputed facts and figures, there is no other way, but to set aside the impugned orders as prayed for by the petitioner. Accordingly, Exts. P4 and P4(A) assessment W.P.(C) No. 14093 OF 2009 2 orders passed by the first respondent are set aside with liberty to proceed against the petitioner afresh in accordance with the relevant provisions of law. The Writ Petition is disposed of as above. P.R. RAMACHANDRA MENON, JUDGE. lk