JUDGMENT The petitioner challenges the orders of the 1st respondent reopening assessment already completed under Section 17D(2)(d) of the Kerala General Sales-tax Act. According to the petitioner, the original assessment was made by a fast tract team and therefore even with the permission of the Commissioner, the 1st respondent assessing authority cannot initiate proceedings for re-opening the assessment under Section 17D(2)(d) of the Act, which, according to the petitioner, can be done, if at all, only by the fast tract assessment team. The petitioner seeks the following relief : "To quash Exts. P4, P4(a) & P4(b) orders passed by the 1st respondent by the issue of a writ of certiorari or such other writ or order or direction." I have heard the learned Government Pleader also. I have already held in W.P. (C) No. 30404/2010 and connected cases, that once the assessment is completed by a fast tract team, the re-opening can also be done only by the fast tract team. Therefore, following that judgment, Exts. P4, P4(a) and P4(b) orders are quashed. However, it would be open to the 2nd respondent to take further proceedings under Section 17D(2)(d) of the Act in accordance with law. However, this shall not be taken as a decision that the 2nd respondent can re-open the assessment under Section 17D(2)(d) in this case and it would open to the petitioner to contend that even that proceedings would not be sustainable, which question also shall be considered by the 2nd respondent in accordance with law. The writ petition is allowed as above.