VARGHESE Vs. STATE OF KERALA

JUDGEMENT

(1.) THE petitioner carries on the business of selling goods which he produces in his factory. His head office is situated in Chalakudy. THE factory of his business is situated in Nellai within the jurisdiction of Irinjalakuda Sales Tax Officer. THE business of the petitioner commenced only in 1986, and so far no assessment has been made on him under the K. G. S. T. Act. THE petitioner applied for registration as a dealer to the Sales Tax Officer, Chalakudy. That registration was granted. Subsequently, however, the Deputy Commissioner by Ext. P2 order dated 23-10-1986 directed the transfer of the petitioner's records under the K. G. S. T. Act and the C. S. T. Act from the Sales Tax Officer, Chalakudy to the Sales tax Officer, Irinjalakuda. He further ordered that security, if any, furnished by the petitioner before the Sales Tax Officer, Chalakud y , should stand transferred to the Sales Tax officer, Irinjalakuda.

(2.) CLAIMING to be aggrieved by Ext. P2, the petitioner challenges that order on two grounds. It is stated on behalf of the petitioner that the Deputy Commissioner had no jurisdiction to transfer the records from Chalakudy where the head office of the petitioner's business is situated to Nellai where he has only a factory. And secondly, in any view, the petitioner having been granted registration at Chalakudy ought to have been heard before the records were transferred to Irinjalakuda.