{"id":187492,"date":"2008-12-04T00:00:00","date_gmt":"2008-12-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/m-m-muhammed-kunju-vs-the-commercial-tax-officer-on-4-december-2008"},"modified":"2017-12-17T18:23:02","modified_gmt":"2017-12-17T12:53:02","slug":"m-m-muhammed-kunju-vs-the-commercial-tax-officer-on-4-december-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/m-m-muhammed-kunju-vs-the-commercial-tax-officer-on-4-december-2008","title":{"rendered":"M.M.Muhammed Kunju vs The Commercial Tax Officer on 4 December, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">M.M.Muhammed Kunju vs The Commercial Tax Officer on 4 December, 2008<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 35868 of 2008(T)\n\n\n1. M.M.MUHAMMED KUNJU, PROPRIETOR,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE COMMERCIAL TAX OFFICER, KUNDARA.\n                       ...       Respondent\n\n2. THE INTELLIGENCE OFFICER (IB),\n\n3. THE COMMISSIONER OF COMMERCIAL TAXES,\n\n                For Petitioner  :SRI.BOBBY JOHN\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice K.M.JOSEPH\n\n Dated :04\/12\/2008\n\n O R D E R\n                                   K.M.JOSEPH, J.\n                        - - - - - - - - - - - - - - - - - - - - - - - - -\n                            WP.(C) No.35868 of 2008\n                        - - - - - - - - - - - - - - - - - - - - - - - - -\n                     Dated this the 4th day of December, 2008\n\n                                      JUDGMENT\n<\/pre>\n<p>             Petitioner seeks a direction to consider jurisdictional issue<\/p>\n<p>raised in Ext.P4 reply before proceeding further with Ext.P2 notice and to<\/p>\n<p>keep in abeyance further proceedings pursuant to Ext.P2 notice. Ext.P2 is a<\/p>\n<p>notice issued under Section 19C of the Kerala General Sales Tax Act.<\/p>\n<p>Petitioner had approached this court earlier and obtained Ext.P3 judgment.<\/p>\n<p>Therein this court had made it clear that when a party raised an objection<\/p>\n<p>particularly regarding jurisdiction, it is the bounden duty of the officer to<\/p>\n<p>apply his mind to every objection with an open mind and recall the notice, if<\/p>\n<p>it is found not warranted on the facts and the law applicable. The writ<\/p>\n<p>petition was disposed of directing the first respondent to consider and take a<\/p>\n<p>decision on the objection filed by the petitioner after hearing the petitioner.<\/p>\n<p>Thereafter, it is the case of the petitioner that without deciding the issue of<\/p>\n<p>jurisdiction, the officer has proceeded to examine Sri. Madhusoodanan<\/p>\n<p>Pillai and the crucial question as to the jurisdiction will remain unanswered<\/p>\n<p>and he is proceeding with the matter.\n<\/p>\n<p>             2. Learned Government Pleader justifies the procedure.<\/p>\n<p><span class=\"hidden_text\">WPC.35868\/2008.                        2<\/span><\/p>\n<p>             3.   When petitioner had challenged Ext.P2 notice, which<\/p>\n<p>culminated in Ext.P3 judgment, where this court had directed the first<\/p>\n<p>respondent to consider and take a decision on the objection filed by the<\/p>\n<p>petitioner, it is not as if a final decision has been taken by the officer,<\/p>\n<p>necessarily, before the officer takes a decision in the matter, it goes without<\/p>\n<p>saying that the officer will have to consider the question of jurisdiction to<\/p>\n<p>proceed with the matter under Section 19C. In fact this is the submission of<\/p>\n<p>the learned Government Pleader also.\n<\/p>\n<p>             Subject to the above observations, the writ petition is disposed<\/p>\n<p>of .\n<\/p>\n<\/p>\n<p>                                                    (K.M. JOSEPH, JUDGE)<\/p>\n<p>sb<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court M.M.Muhammed Kunju vs The Commercial Tax Officer on 4 December, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 35868 of 2008(T) 1. M.M.MUHAMMED KUNJU, PROPRIETOR, &#8230; Petitioner Vs 1. THE COMMERCIAL TAX OFFICER, KUNDARA. &#8230; Respondent 2. THE INTELLIGENCE OFFICER (IB), 3. THE COMMISSIONER OF COMMERCIAL TAXES, For Petitioner :SRI.BOBBY [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-187492","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M.M.Muhammed Kunju vs The Commercial Tax Officer on 4 December, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/m-m-muhammed-kunju-vs-the-commercial-tax-officer-on-4-december-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M.M.Muhammed Kunju vs The Commercial Tax Officer on 4 December, 2008 - Free Judgements of Supreme Court &amp; 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