The short grievance of the petitioner is that Exts.P1 and P2 notices were issued under Section 17(D) of the Kerala General Sales Tax Act, 1963, without complying with the stipulations in the above provision which contemplates an assessment under the Fast Track method by a team of Officers. The provision admittedly speaks of four Officers to take up the assessment as a team. The notices evidently had been issued only by three Officers. The counter affidavit discloses that the draft was signed by all the Officers and the notice was signed by only three Officers. When assessment is proposed by a team of Officers it is only proper all the four Officers sign the notices. For that short ground, the matter is remanded WP(C).9512/11 2 back. Exts.P1 and P2 shall not be proceed with; however Fast Track Team constituted or the Assessing Officer would have the authority to initiate fresh proceedings with a proper notice as contemplated under the Act either under Section 17 or under Section 17(D) of the Act. 2. The learned counsel for the petitioner also submits that there has been no verification of the petitioner's accounts and the rejection of Form-A cannot be sustained in the teeth of specific Circulars produced in the writ petition, being Exts.P5 and P6. In the circumstances of the notices having been set aside for fresh consideration, it is for the authorities to de novo consider the issue, in accordance with law, after verification of the books of accounts of the petitioner and complying with the Circulars issued by the Department. Petitioner shall appear before the WP(C).9512/11 3 Officer on 15.07.2014 with the books of accounts and the Officer shall intimate him as to whether the proceedings would be continued by the Officer himself under Section 17 or by the Team under Section 17(D). It is made clear that this Court has not made any observation with respect to the merits of the matter. However, Circulars issued by the Department as has been consistently held by the Honourable Supreme Court and this Court, have to be followed by the Officers of the Department. Petitioner is directed to file a copy of the writ petition also before the concerned Officer, along with a certified copy of this judgment.
Writ petition disposed of.
Sd/-
K.VINOD CHANDRAN, Judge Mrcs //True Copy//