Kerala High Court
WP(C)/35255/2011 of TOMY JOSEPH Vs INTELLIGENCE INSPECTOR on 30 December 2011
HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 30TH DAY OF DECEMBER 2011/9TH POUSHA 1933 WPC.No. 35255 of 2011 (F) PETITIONER(S) : 1 TOMY JOSEPH S/O. JOSEPH AGED 47 YEARS RESIDING AT KANAKKALIL HOUSE UPPUTHARA P.O. IDUKKI DISTRICT. BY ADVS.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON
FRIDAY, THE 30TH DAY OF DECEMBER 2011/9TH POUSHA 1933
WPC.No. 35255 of 2011 (F)
PETITIONER(S) :
TOMY JOSEPHS/O. JOSEPHAGED 47 YEARSRESIDING AT KANAKKALIL HOUSEUPPUTHARA P.O.IDUKKI DISTRICT.
BY ADVS. SRI.P.K.RAMKUMAR SRI. ANITHA MENON
RESPONDENT(S) :
INTELLIGENCE INSPECTORSQUAD NO.VIOFFICE OF THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXESKOZHIKODE-673 001.
BY SR.GOVERNMENT PLEADER SRI. S. SUDEESH KUMAR
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
30-12-2011 , THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
DCS
WPC.No. 35255 of 2011 (F)
APPENDIX
PETITIONER(S) EXHIBITS :-
EXT.P1 : COPY OF THE NOTICE ISSUED UNDER SEC.47(2)KVAT ACT.
EXT.P2 : COPY OF THE DELIVERY NOTE AND TAX INVOICE.
EXT.P3 : COPY OF THE PURCHASE BILL WHICH IS PART OF SALE ARRANGEMENT. ARRANGEMENT.
EXT.P4 : COPY OF THE EXPLANATION SUBMITTED BY THE VEHICLE OWNER TO THE RESPONDENT. THE RESPONDENT.
EXT.P5 : COPY OF THE PETITIONERS REGISTRATION CERTIFICATE UNDER KVAT RULES. KVAT RULES.
EXT.P6 : COPY OF THE PETITIONERS REGISTRATION UNDER CENTRAL SALES TAX RULES. TAX RULES.
RESPONDENTS EXHIBITS '
:- NIL
/TRUE COPY/
P.A. TO JUDGE
P.R. RAMACHANDRA MENON, J.
------------------------------------------ WP(C) NO. 35255 OF 2011
------------------------------------------ Dated this the 30[th] day of December, 2011
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J U D G M E N T
The goods, transported by the petitioner in the lorry bearing No: KL37 3482, were intercepted at the concerned check post by the respondent, issuing Ext.P1 notice under Section 47(2) of the KVAT Act doubling evasion of tax and demanding security deposit to the extent of Rs.1,00,748/-. The case of the petitioner is that the grounds shown in Ext.P1 notice are not correct or sustainable and that explanation has already been offered by the petitioner vide Ext.P4, supported with other materials to justify the stand. The learned counsel for the petitioner submits that in spite of filing the explanation, the same is still to be acted upon; which made the petitioner to approach this Court by filing the present writ petition.
2. Heard the learned Govt. Pleader as well, who submits that the pleadings raised by the petitioner are not WP(C) NO. 35255 OF 2011
..2..
sustainable either on facts or in law. The matter has to be considered and adjudicated by way of appropriate course of action.
3. However, considering the facts and circumstances and also the nature of the dispute involved, this Court finds it fit and proper to have the goods released, subject to the condition that the petitioner satisfies 1/3[rd] of the liability covered by Ext.P1 and executes a 'simple bond' in respect of the balance amount; upon which the goods shall be released to the petitioner forthwith. The respondent is directed to have the adjudication proceedings finalized in accordance with law, as expeditiously as possible, at any rate, within a period of four months thereafter. The petitioner shall produce a copy of this judgment along with a copy of this writ petition before the respondent for further steps.
bka/-
P.R. RAMACHANDRA MENON,JUDGE