Hillwood Import And Export … vs Commrercial Tax Officer on 23 October, 2008

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 31164 of 2008(I)


1. HILLWOOD IMPORT AND EXPORT PVT.LTD.
                      ...  Petitioner

                        Vs



1. COMMRERCIAL TAX OFFICER, KUNDRA
                       ...       Respondent

2. COMMISSIONER OF COMMERCIAL TAXES

                For Petitioner  :SRI.P.RAGHUNATH

                For Respondent  : No Appearance

The Hon'ble MR. Justice K.M.JOSEPH

 Dated :23/10/2008

 O R D E R
                         K. M. JOSEPH, J.
                  --------------------------------------
                   W.P.C. NO. 31164 OF 2008 I
                  --------------------------------------
                 Dated this the 23rd October, 2008

                            JUDGMENT

Petitioner challenges Ext.P3. Ext.P3 is a notice issued

purporting to proceed against the petitioner under Section 19C

of the KGST Act. Learned Government Pleader points out that

it is only a notice and it is open to the petitioner to raise all the

objections. It is also pointed out that the petitioner has filed

Exts.P4 and P5 objections. It is pointed out by the learned

counsel for petitioner that there is already a proceeding under

Section 19 and, therefore, that prompted the filing of the

additional objections in the matter. It is the contention of the

petitioner that there is already a proceeding under Section 19

which itself was challenged in W.P.(C). No.30705/08 and there

cannot be two assessments in respect of the same transaction.

This is a matter admittedly taken before the Officer and at this

stage of notice, it is not necessary for me to consider the

objections. Of course, it goes without saying that when a notice

WPC.31164/08 I 2

is issued and objections are filed, it is the bounden duty of the

Officer to apply his mind to the objections which are raised and

to take a decision thereon in accordance with law. The mere fact

that he has issued a notice, should not mean that if valid

objections are raised, warranting stoppage of the proceedings,

the Officer should hesitate to do so. In other words, the

issuance of a notice and the filing of the objections should not

be reduced to an empty formality and he has to apply his mind to

the issues raised with an open mind. Accordingly, the Writ

Petition is dismissed without prejudice to the right of the

petitioner to raise all the objections and leaving open the right of

the petitioner to raise all the objections available in law and on

facts before the Officer who will consider the same in

accordance with law.

Sd/=
K. M. JOSEPH, JUDGE

kbk.

// True Copy //
PS to Judge