VIANI PAPERS Vs. FAST TRACK TEAM

JUDGEMENT

(1.) This Writ Appeal is directed against the orders passed by the learned Single Judge in WP (C) No. 243 of 2008 dated 31/01/2008.

(2.) The appellant before us is a dealer registered under the provisions of the Kerala General Sales Tax Act, 1963 ("Act" for short). The assessee, for the assessment years 2002-03, 2003-04 and 2004-05, had filed his annual returns before the assessing authority. In the returns so filed, he had indicated that his taxable turnover is "nil".

(3.) The returns so filed by the assessee had been placed before the Fast Track Team, as provided under S.17D of the Act.