IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 30289 of 2008(E)
1. M/S.UNITED TIMBER CORPORATION
... Petitioner
Vs
1. THE COMMERCIAL TAX OFFICER
... Respondent
For Petitioner :SRI.BOBBY JOHN
For Respondent : No Appearance
The Hon'ble MR. Justice K.M.JOSEPH
Dated :15/10/2008
O R D E R
K.M.JOSEPH, J.
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WP.(C) No. 30289 of 2008
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Dated this the 15th day of October, 2008
JUDGMENT
Petitioner challenges Ext.P2. Ext.P2 is a notice issued under
Section 19C of the Kerala General Sales Tax Act. According to the
petitioner Ext.P2 is issued without jurisdiction and he would further submit
that Ext.P1 is a penalty order issued under Section 45A on the basis that
petitioner got Form 18 declarations from Sri. Madhusoodhan Pillai and in
connivance with him. He further submits that a perusal of Ext.P2 notice
would show that it is clearly insufficient, even if everything stated in Ext.P2
is correct, to attract jurisdiction under Section 19C.
2. I heard learned Government Pleader also.
3. I feel that the petitioner can raise all his objections including
jurisdiction before the authority. The authority, before whom such
objections are raised, is duty bound to deal with all the objections
particularly jurisdiction. Merely because the first respondent has issued a
notice, he must remind himself that when objection is filed, he is under an
obligation to deal with each and every objection raised with an open mind
and even decide not to proceed with the notice if the petitioner convinces
that there is no jurisdiction.
WPC.30289/2008. 2
With these observations, the writ petition is disposed of
directing the petitioner to file his objections to Ext.P2 and directing the first
respondent to deal with each and every objection raised by the petitioner.
Petitioner is granted time till 20.10.2008 to file his objections.
(K.M. JOSEPH, JUDGE)
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