IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 23RD OCTOBER 2008 / 1ST KARTHIKA 1930 WP(C).No. 31164 of 2008(I) --------------------------------------------- PETITIONER(S): --------------------- HILLWOOD IMPORT AND EXPORT PVT.LTD. N.H.ROAD, CHUNGAM, FEROKE, CALICUT BY MANAGING DIRECTOR V,.SHERIF. BY ADV. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN SMT.K.B.SUBHAGAMANI RESPONDENT(S): -------------------------- 1. COMMRERCIAL TAX OFFICER, KUNDRA. 2. COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 31164 OF 2008 I -------------------------------------- Dated this the 23rd October, 2008 JUDGMENT Petitioner challenges Ext.P3. Ext.P3 is a notice issued purporting to proceed against the petitioner under Section 19C of the KGST Act. Learned Government Pleader points out that it is only a notice and it is open to the petitioner to raise all the objections. It is also pointed out that the petitioner has filed Exts.P4 and P5 objections. It is pointed out by the learned counsel for petitioner that there is already a proceeding under Section 19 and, therefore, that prompted the filing of the additional objections in the matter. It is the contention of the petitioner that there is already a proceeding under Section 19 which itself was challenged in W.P.(C). No.30705/08 and there cannot be two assessments in respect of the same transaction. This is a matter admittedly taken before the Officer and at this stage of notice, it is not necessary for me to consider the objections. Of course, it goes without saying that when a notice WPC.31164/08 I 2 is issued and objections are filed, it is the bounden duty of the Officer to apply his mind to the objections which are raised and to take a decision thereon in accordance with law. The mere fact that he has issued a notice, should not mean that if valid objections are raised, warranting stoppage of the proceedings, the Officer should hesitate to do so. In other words, the issuance of a notice and the filing of the objections should not be reduced to an empty formality and he has to apply his mind to the issues raised with an open mind. Accordingly, the Writ Petition is dismissed without prejudice to the right of the petitioner to raise all the objections and leaving open the right of the petitioner to raise all the objections available in law and on facts before the Officer who will consider the same in accordance with law. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge