IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 15TH OCTOBER 2008 / 23RD ASWINA 1930 WP(C).No. 30289 of 2008(E) -------------------------- PETITIONER(S): -------------------- M/S. UNITED TIMBER CORPORATION, PETTA, MUVATTUPUZHA, REPRESENTED BY ITS MANAGING PARTNER, MUHAMMED I. NOUSHAD. 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. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No. 30289 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - 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.30289/2008. 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