2011 (7) TMI 1032

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....espondents : C.K. Govindan, Senior Government Pleader, S. SIRI JAGAN J.-In these writ petitions, the petitioners are assessees under the Kerala General Sales Tax Act. Their assessment was completed by a fast track assessment team under section 17D of the Kerala General Sales Tax Act, 1963. Thereafter, the regular assessing officer sought to invoke powers under section 19(1) of the Act to assess....

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....ality to fast track assessments and having completed the assessment under section 17D it is unjust and unreasonable for the regular assessing authority which is not even a party to the fast track assessment team to revise the assessment on the ground that certain turnover has escaped assessment. They also rely on a decision of a learned single judge of this court in W.P. (C) No. 14157 of 2010 (T) ....

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.... of the assessment under section 17D and normal assessment are different. In the normal assessment, the appeal lies to the Deputy Commissioner (Appeals) whereas under section 17D the appeal lies to the Tribunal that too only after paying the entire tax assessed and therefore I am of opinion that after having initiated proceedings under section 17D of the Act the assessment has to be completed only....