Ramachandran Nair. J.

The question raised in the Writ Appeal filed by the appellant-dealer registered under the CST Act is whether CST assessment could be completed by the Fast Track Team under the provisions of Section 17D of the KGST Act. The appellant's case is that the provisions of Section 17D for completion of pending assessments by Fast Track Team appointed by the Commissioner of Commercial Taxes apply only to assessments pending under the local sales tax Act and therefore pending CST assessments cannot be completed by the Fast Track Team under Section 17D of the K.G.S.T. Act. Learned single Judge has however rejected the contention and hence this Writ Appeal. We have heard counsel appearing for the appellant and Government Pleader for the respondents.

2. Section 17D of the KGST Act is a newly introduced provision which enables completion of pending sales tax assessments by a Fast Track Team appointed by the Commissioner of Commercial Taxes. Obviously the purpose is to clear the arrears of assessments pending so that new regime introduced under the Kerala Value Added Tax Act could be effectively implemented. Assessments pending are not only of local sales tax assessments, but also assessments to be completed under the CST Act as well. The procedure for assessment under the CST Act is the very same applicable for assessment under the KGST Act because in the first place CST Act or Rules do not lay down detailed procedure for assessment and no officers are appointed under the said Act. On the other hand Section 9(2) of the CST Act which provides for completion of CST assessment is as follows:

9. Levy and collection of tax and penalties:- (1) .....

(2) Subject to the other provisions of this Act, and the rules made thereunder the authorities for the time being empowered to assess, re-assess, collect and enforce payment of any tax under the general sales tax law of the appropriate State shall, on behalf of the Government of India, assess, reassess, collect and enforce payment of tax, including any interest or penalty payable by a dealer under this Act as if the tax or interest or penalty payable by such a dealer under this Act is a tax or interest or penalty payable under the general sales tax law of the State; and for this purpose they may exercise all or any of the powers they have under the general sales tax law of the State; and the provisions of such law, including provisions relating to returns, provisional assessment advance payment of tax, registration of the transferee of any business, imposition of the tax liability of a person carrying on business on the transferee of, or successor to such business, transfer of liability of any firm or Hindu undivided family to pay tax in the event of the dissolution of such firm or partition of such family, recovery of tax from third parties, appeals, reviews, revisions, references, refunds, rebates, interest or penalty, charging or payment of interest compounding of offences and treatment of documents furnished by a dealer as confidential, shall apply accordingly.

Provided that if in any State or part thereof is no general sales tax law in force, the Central Government may, by rules made in this behalf make necessary provision for all or any of the matters specified in this sub-section.

It is clear from the above provision that the authorities constituted to make assessment under the Local Act are vested with powers to assess, reassess, collect and enforce payment of tax, penalty, interest, etc. due under the CST Act. Therefore whichever authority is vested with the power to make assessment under the local Act automatically gets power for making assessment under the CST Act by virtue of sub-section (2) of Section 9 of the CST Act. The position is the same so far as the procedure for assessment prescribed under the KGST Act and Rules which squarely applies for assessment under the CST Act and Rules. Therefore we are of the view that procedure for assessment by Fast Tra