DEPUTY COMMISSIONER COMMERCIAL TAXES Vs. HAKEEM K.

JUDGEMENT

(1.) This appeal, at the instance of the respondents in the writ petition, seeks to challenge the judgment of the learned Single Judge, quashing Exts.P8 and P9 assessment orders for the years 2003-04 and 2004-05 completed under the provisions of Sec. 17D of the Kerala General Sales Tax Act, 1963 (hereinafter referred to as 'the Act' for short).

(2.) The provisions of Sec. 17D of the Act provide for finalisation of assessment by a "Fast Track Team". Respondents 1 to 4 in the writ petition forming the team issued Exts.P3 and P4 notices on 13/2/2012 proposing finalisation of assessment in the manner stated thereunder. The petitioner filed objections pointing out that the proposal, as above, was barred by limitation, with reference to the provisions of Sec. 17(6) of the Act. Sec. 17(6), inserted with effect from 1/4/1993, for the first time, provided for a time limit within which an assessment under the Act was required to be completed. Originally, the period for such finalisation was "4 years" and with effect from 31/3/2002, the period was substituted as "5 years". After filing an objection as above, the writ petitioner approached this Court seeking to challenge the notices on the ground of limitation. During the pendency of the writ petition, the proposals in the notices were finalised pursuant to Exts.P8 and P9 assessment orders. The petitioner has incorporated a challenge against those assessment orders also in the writ petition. A learned Single Judge of this Court found that: -

(3.) It is seeking to challenge the afore judgment, the respondents in the writ petition have instituted this appeal under Sec. 5 of the Kerala High Court Act, 1958.