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Kerala High Court

M/S.Kmp Timbers And Saw Mills vs Commercial Tax Officer on 11 December, 2008

Author: K.M.Joseph

Bench: K.M.Joseph

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 36579 of 2008(D)


1. M/S.KMP TIMBERS AND SAW MILLS
                      ...  Petitioner

                        Vs



1. COMMERCIAL TAX OFFICER, KUNDARA.
                       ...       Respondent

2. INTELLIGENCE OFFICER(IB)

3. COMMISSIONER OF COMMERCIAL TAXES,

                For Petitioner  :SRI.BOBBY JOHN

                For Respondent  : No Appearance

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

 Dated :11/12/2008

 O R D E R
                                    K.M.JOSEPH, J.
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                             WP.(C) No.36579 of 2008
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                      Dated this the 11th day of December, 2008

                                       JUDGMENT

Prayer in the writ petition is to direct the first respondent to consider the jurisdictional issue raised in Ext.P4 reply before proceeding further with Ext.P2 notice. Petitioner is faced with a proceedings under Section 19C of the of the KGST Act. The complaint is based on Ext.P6. Already this court has pronounced Ext.P3 judgment in a writ petition filed by the petitioner, wherein this court had made it clear that each and every objection of the petitioner has to be considered.

2. Learned Government Pleader submits that the question relating to jurisdiction will also be considered.

In the light of the same, recording the submission of the learned Government Pleader, the writ petition is disposed of.

(K.M. JOSEPH, JUDGE) sb