IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 4TH DECEMBER 2008 / 13TH AGRAHAYANA 1930 WP(C).No. 35782 of 2008(I) -------------------------- PETITIONER(S): --------------------- M/S MOHAMEDENS TIMBER CORPORATION, ADOOPARAMBU, MUVATTUPUZHA, ERNAKULAM DIST, REP. BY ITS MANAGING PARTNER, M.M. MUHAMMED KUNJU. BY ADV. SRI.BOBBY JOHN SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT(S): ----------------------- 1. THE COMMERCIAL TAX OFFICER, KUNDARA. 2. THE INTELLIGENCE OFFICER (IB), COMMERCIAL TAXES, KOLLAM. 3. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY GOVT.PLEADER SRI. C.K. GOVIDNAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/12/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.35782 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 4th day of December, 2008 JUDGMENT Petitioner seeks a direction to consider jurisdictional issue raised in Ext.P4 reply before proceeding further with Ext.P2 notice and to keep in abeyance further proceedings pursuant to Ext.P2 notice. Ext.P2 is a notice issued under Section 19C of the Kerala General Sales Tax Act. Petitioner had approached this court earlier and obtained Ext.P3 judgment. Therein this court had made it clear that when a party raised an objection particularly regarding jurisdiction, it is the bounden duty of the officer to apply his mind to every objection with an open mind and recall the notice, if it is found not warranted on the facts and the law applicable. The writ petition was disposed of directing the first respondent to consider and take a decision on the objection filed by the petitioner after hearing the petitioner. Thereafter, it is the case of the petitioner that without deciding the issue of jurisdiction, the officer has proceeded to examine Sri. Madhusoodanan Pillai and the crucial question as to the jurisdiction will remain unanswered and he is proceeding with the matter. 2. Learned Government Pleader justifies the procedure. WPC.35782/2008. 2 3. When petitioner had challenged Ext.P2 notice, which culminated in Ext.P3 judgment, where this court had directed the first respondent to consider and take a decision on the objection filed by the petitioner, it is not as if a final decision has been taken by the officer. Necessarily, before the officer takes a decision in the matter, it goes without saying that the officer will have to consider the question of jurisdiction to proceed with the matter under Section 19C. In fact this is the submission of the learned Government Pleader also. Subject to the above observations, the writ petition is disposed of . (K.M. JOSEPH, JUDGE) sb