High Court Kerala High Court

Alembic Limited vs Commercial Tax Inspector on 20 October, 2008

Kerala High Court
Alembic Limited vs Commercial Tax Inspector on 20 October, 2008
       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 30815 of 2008(R)


1. ALEMBIC LIMITED, 40/1568A,CANONSHED ROAD
                      ...  Petitioner

                        Vs



1. COMMERCIAL TAX INSPECTOR,
                       ...       Respondent

2. ASSISTANT COMMISSIONER (ASST.),

3. STATE OF KERALA, REPRESENTED BY

                For Petitioner  :SRI.VIJAYAN. K.U.

                For Respondent  : No Appearance

The Hon'ble MR. Justice K.M.JOSEPH

 Dated :20/10/2008

 O R D E R
                        K. M. JOSEPH, J.
                 --------------------------------------
                  W.P.C. NO. 30815 OF 2008 R
                  --------------------------------------
                Dated this the 20th October, 2008

                            JUDGMENT

Petitioner is aggrieved by the order of detention vide

Ext.P6. It seeks a direction to the first respondent to release the

goods without security. Briefly put, the case of the petitioner is

as follows:

Petitioner manufactures and sells allopathic medicines.

Ext.P1 is a monthly return for September, 2008. Petitioner has

filed E-Return on 8.10.2008. According to petitioner, petitioner

Company sought to transfer some allopathic medicines to its

calcutta Branch. Ext.P2 is the true copy of the transfer memo.

Ext.P3 is the Delivery Note. The consignment to Calcutta has to

be supported by Way Bill in Form No.50 of the West Bengal

Value Added Tax Rules. Ext.P4 is such a Way Bill. Ext.P5 is

the Lorry Receipt and it is while so that the goods were detained

vide Ext.P6.

2. I heard the learned counsel for petitioner and the

WPC.30815/08 R 2

learned Government Pleader. I feel that the petitioner should be

permitted to represent the matter before the respondents for

release of the goods on executing self-bond. Accordingly, the

Writ Petition is disposed of as follows:

If the petitioner represents the matter before the first

respondent, the first respondent will consider and take a decision

on the same in accordance with law, after hearing the petitioner

also, within fortyeight hours of receipt of such application.

Sd/=
K. M. JOSEPH, JUDGE

kbk.

// True Copy //
PS to Judge