Section 17D assessment under Kerala General Sales Tax Act to be finalized within reasonable time

Deputy Commissioner Vs Hakeem K. (Kerala High Court) Kerala High Court held that since statute doesn’t provide for any outer time limit, assessment under section 17D of the Kerala General Sales Tax Act, 1963 should be finalized within reasonable period. Facts- The provisions of Section 17D of the Kerala General Sales Tax Act, 1963, provide for finalisation of assessment by a “Fast Track Team”. Respondents in the writ petition forming the team issued notices on 13.02.2012 proposing finalisation of the assessment. The petitioner filed objections pointing out that the proposal, as above, wa...