M/S.Kmp Timbers & Saw Mills vs The Commercial Tax Officer on 15 October, 2008

[Cites 2, Cited by 3]

Kerala High Court

M/S.Kmp Timbers & Saw Mills vs The Commercial Tax Officer on 15 October, 2008

Bench: K.M.Joseph

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 30334 of 2008(J)


1. M/S.KMP TIMBERS & SAW MILLS, COLLEGE
                      ...  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 :15/10/2008

 O R D E R
                                     K.M.JOSEPH, J.
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                              WP.(C) No. 30334 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.30334/2008. 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) sb

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