VIANI PAPERS Vs. FAST TRACK TEAM

JUDGEMENT

(1.) The petitioner has approached this Court seeking the following reliefs:

(2.) Briefly put, the case of the petitioner is as follows:

(3.) I heard Shri S. Vijayan Nair, learned counsel appearing for the petitioner and also the learned Government Pleader. A learned Single Judge of this Court has taken the view that S.17D is valid and the said decision requires reconsideration, it is submitted. Counsel for petitioner further submits that, at any rate, the petitioner is raising the contention that S.17D is invalid for the reason that it is violative of Art.14 of the Constitution of India. This is for the reason that as stated in Ground A of the Writ Petition, persons whose assessments were completed prior to 01/04/2007 and after 01/04/2007 are treated unequally. With regard to the assessments made as on 01/04/2007, the assessments were completed only under the regular provisions, and not under S.17D and they could file first appeal before the Appellate Authority and if dissatisfied with the assessments, they could file a further Appeal and for both the appeals, it is not the law that they should deposit the entire amount for maintaining the Appeal. As far as the persons whose assessments are under S.17D are concerned, they are put to the onerous condition which becomes very harsh in cases where huge amounts are demanded in particular, to deposit the entire amount to maintain the Appeal. There is no rationale for treating them unequally, it is contended. In this connection, counsel for petitioner drew my attention to the following decisions: