IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 16TH OCTOBER 2008 / 24TH ASWINA 1930 WP(C).No. 30427 of 2008(V) -------------------------- PETITIONER(S): --------------- M.M.MUHAMMED KUNJU, PROPRIETOR, M/S.M.M.SAW MILLS AND INDUSTRIES, ADOOPARAMBA, MUVATTUPUZHA, ERNAKULAM DISTRICT. 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 GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 30427 OF 2008 U ```````````````````````````````````````````````````` Dated this the 16th day of October, 2008 J U D G M E N T Petitioner challenges Ext.P2 notice. Ext.P2 is a notice issued under section 19C of the KGST Act, 1963. Ext.P1 is an order by which penalty was imposed. According to the petitioner, the ingredients of section 19C are not present. Even if all the averments in the notice are taken as correct, section 19C is not attracted, submits the learned counsel for the petitioner, Sri.Bobby John. 2. I heard learned Government Pleader also. I feel that the petitioner should be relegated to file objection before the authority. The authority must remind itself that the statutory power is lodged with him to be exercised bona fide and to keep within the limits of law. Even if a notice is issued by him, when the party raises objection particularly relating to jurisdiction, it is the bounden duty of the officer to apply his mind to every objections with an open mind and to recall the WPC.30427/08 : 2 : notice if it is not found warranted on the facts and the law applicable. It is submitted by the learned counsel for the petitioner that objection has already been filed. In such circumstances, writ petition is disposed of directing the 1st respondent to consider and take a decision on the objection filed by the petitioner, after affording an opportunity of being heard to the petitioner. Sd/- (K.M.JOSEPH, JUDGE) aks // TRUE COPY // P.A. TO JUDGE