IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 28107 of 2008(U) 1. JESSY RENJI, PROPRIETOR, ... Petitioner Vs 1. THE INTELLIGENCE INSPECTOR, ... Respondent 2. THE COMMERCIAL TAX OFFICER, For Petitioner :SRI.BOBBY JOHN For Respondent : No Appearance The Hon'ble MR. Justice K.M.JOSEPH Dated :26/09/2008 O R D E R K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 28107 OF 2008 U -------------------------------------- Dated this the 26th September, 2008 JUDGMENT
Case of the petitioner is that by Ext.P2, petitioner placed
purchase order for Surgical Cotton Water Beds Ord. (fifty
numbers) with M/s. G.K. Plastics, Chennai. Ext.P3 is the
Invoice under which the goods came to be transported and the
petitioner came to be faced with Ext.P5 which is a notice under
Section 47(2) of the Kerala Value Added Tax Act demanding
Rs.33,750/= as Security Deposit on the ground that on
verification it was found that the product is of very high quality
and the MRP printed on the cover is Rs.2700/= and the value
shown in the Invoice is only Rs.600/=. The goods came to be
intercepted at the Parcel Office.
2. I heard Shri Bobby John, learned counsel appearing for
the petitioner, who prays that since the goods covered by the
Invoice are not the goods which are the subject matter of the
purchase order, it is to be returned back to the consignor and he
WPC. 28107/08 U 2
prays that it may be returned back to the consignor. I heard the
learned Government Pleader also. I feel that in the facts of this
case, the adjudication itself shall be completed at the earliest.
Accordingly, the Writ Petition is disposed of directing the first
respondent to proceed with the adjudication pursuant to Ext.P5
and complete the same in accordance with law, within a period
of ten days from the date of production of a copy of this
Judgment.
Sd/=
K. M. JOSEPH, JUDGE
kbk.
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PS to Judge