Essar Telecom Retail Ltd vs Commercial Tax Inspector on 2 April, 2009

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 10081 of 2009(E)


1. ESSAR TELECOM RETAIL LTD.,
                      ...  Petitioner

                        Vs



1. COMMERCIAL TAX INSPECTOR,
                       ...       Respondent

2. STATE OF KERALA,

                For Petitioner  :SRI.VIJAYAN. K.U.

                For Respondent  : No Appearance

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

 Dated :02/04/2009

 O R D E R
                        K. M. JOSEPH, J.
                 --------------------------------------
                 W.P.C. NO. 10081 OF 2009 E
                 --------------------------------------
                 Dated this the 2nd April, 2009

                           JUDGMENT

Petitioner challenges Ext.P2 and subsequently after

amendment of the Writ Petition, also challenges Ext.P5. Ext.P2

is a notice issued under Section 47(2) of the KVAT Act. By an

interim order, petitioner was called upon to file objection and it

was directed to be considered. Ext.P5 is the order passed

thereon.

2. I heard Shri K. N. Sreekumar, learned counsel for the

petitioner and also the learned Government Pleader. Learned

counsel for the petitioner points out that all that happened was

that the petitioner which is dealing in mobile handsets,

accessories and other telecommunication equipments, had

despatched furniture and electrical items to its Branch at

Bangalore, accompanied by Exts.P1 and P1(a), Delivery Note

and Stock Transfer Invoice respectively. There were some

inadvertent errors committed by the clerical staff. It is pointed

WPC.10081/09 E 2

out that the petitioner has registration. Learned Government

Pleader points out that the Officer has in Ext.P5 dealt with the

issue and also found that there are clear-cut discrepancies. In

view of the facts, I feel that Exts.P2 and P5 can be modified to

the extent that if the petitioner furnishes Bank Guarantee for

Rs.3,50,000/=(Rupees Three Lakhs & Fifty Thousand) and

executing a Simple Bond for the balance amount without

sureties, the goods will be released to the petitioner forthwith. It

is ordered accordingly. The adjudication will be completed

within a period of two months from the date of receipt of a copy

of this Judgment.

The Writ Petition is disposed of as above.

Sd/=
K. M. JOSEPH, JUDGE

kbk.

// True Copy //
PS to Judge