IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 35868 of 2008(T)
1. M.M.MUHAMMED KUNJU, PROPRIETOR,
... Petitioner
Vs
1. THE COMMERCIAL TAX OFFICER, KUNDARA.
... Respondent
2. THE INTELLIGENCE OFFICER (IB),
3. THE COMMISSIONER OF COMMERCIAL TAXES,
For Petitioner :SRI.BOBBY JOHN
For Respondent : No Appearance
The Hon'ble MR. Justice K.M.JOSEPH
Dated :04/12/2008
O R D E R
K.M.JOSEPH, J.
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WP.(C) No.35868 of 2008
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Dated this the 4th day of December, 2008
JUDGMENT
Petitioner seeks a direction to consider jurisdictional issue
raised in Ext.P4 reply before proceeding further with Ext.P2 notice and to
keep in abeyance further proceedings pursuant to Ext.P2 notice. Ext.P2 is a
notice issued under Section 19C of the Kerala General Sales Tax Act.
Petitioner had approached this court earlier and obtained Ext.P3 judgment.
Therein this court had made it clear that when a party raised an objection
particularly regarding jurisdiction, it is the bounden duty of the officer to
apply his mind to every objection with an open mind and recall the notice, if
it is found not warranted on the facts and the law applicable. The writ
petition was disposed of directing the first respondent to consider and take a
decision on the objection filed by the petitioner after hearing the petitioner.
Thereafter, it is the case of the petitioner that without deciding the issue of
jurisdiction, the officer has proceeded to examine Sri. Madhusoodanan
Pillai and the crucial question as to the jurisdiction will remain unanswered
and he is proceeding with the matter.
2. Learned Government Pleader justifies the procedure.
WPC.35868/2008. 2
3. When petitioner had challenged Ext.P2 notice, which
culminated in Ext.P3 judgment, where this court had directed the first
respondent to consider and take a decision on the objection filed by the
petitioner, it is not as if a final decision has been taken by the officer,
necessarily, before the officer takes a decision in the matter, it goes without
saying that the officer will have to consider the question of jurisdiction to
proceed with the matter under Section 19C. In fact this is the submission of
the learned Government Pleader also.
Subject to the above observations, the writ petition is disposed
of .
(K.M. JOSEPH, JUDGE)
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