K.M. Thayyub vs Commercial Tax Inspector on 27 May, 2009

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 14544 of 2009(K)


1. K.M. THAYYUB, S/O. MOHAMED SAINUDHEEN
                      ...  Petitioner

                        Vs



1. COMMERCIAL TAX INSPECTOR,
                       ...       Respondent

2. COMMERCIAL TAX OFFICER,

3. THE INSPECTING ASSISTANT

4. GOVERNMENT OF KERALA, REP. BY THE

                For Petitioner  :SRI.C.K.SREEJITH

                For Respondent  : No Appearance

The Hon'ble MR. Justice P.R.RAMACHANDRA MENON

 Dated :27/05/2009

 O R D E R
                     P.R.RAMACHANDRA MENON, J.
                    -----------------------------------------------
                         WP(C) NO. 14544 OF 2009
                          -----------------------------------
                    Dated this the 27th day of May 2009


                                   JUDGMENT

The grievance of the petitioner is that three trucks in which granite

slabs have been brought from Bangalore in connection with the

construction of seven houses by the petitioner and his six brothers have

been wrongly detained by the Sales Tax Authorities at the check post in

Walayar asking the petitioner to satisfy the liability mentioned in Ext.P6.

2. The petitioner submits that, except one brother, all six others

are employed in Gulf countries (UAE) and with intent to construct seven

separate buildings in the concerned property for all the brothers who are

co-owners of the property, necessary granite slabs for lying floor were

sought to be procured at a lower cost from Bangalore and necessary

certificates were obtained from the concerned village officer and also from

the concerned local authority in this regard, as evident from Ext.P2 and P3.

Accordingly the goods as above were purchased and were being

transported, with valid documents, exclusively to be made use of in

connection with the construction of the residential buildings as aforesaid.

WPC NO.14544/2009 2

3. Heard the Government Pleader as well. Considering the facts

and circumstances, there will be direction to the first respondent to release

all the three vehicles along with the goods as referred to in Ext.P6

forthwith, on condition that the petitioner furnishes Bank Guarantee equal

to the extent of liability as shown in Ext.P6. This is subject to proper

adjudication proceedings to be finalised by the respondents which shall be

completed within two months, in accordance with law.

The Writ Petition is disposed of accordingly.

(P.R.RAMACHANDRA MENON, JUDGE)

dnc