C. N. RAMACHANDRAN NAIR :-

The challenge raised in the writ appeals and the writ petitions is against the constitutional validity of section 17D of the Kerala General Sales Tax Act, 1963 (hereinafter called, "the Act"). The value added tax regime came into force in Kerala by the introduction of the Kerala Value Added Tax Act, 2003 with effect from April 1, 2005. The KGST Act has ceased to be operational since the commencement of the VAT Act except in regard to the trade in petrol, diesel and alcoholic products. In other words, from 2005-06 onwards the KGST Act has become redundant for most of the dealers who are governed by the VAT Act. However, the Government noticed that thousands of assessments under the KGST Act were pending even after two years of the commencement of the VAT regime and as a measure for early finalisation of pending assessments, the Finance Act, 2007 introduced a summary procedure for completion of pending assessments. It is this scheme of summary assessment covered by section 17D of the Act that was challenged by few dealers before the single judges. Two learned single judges upheld the constitutional validity of section 17D, against which the connecte