IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 36519 of 2008(V)
1. MR. ABDUL REHIMAN, S/O. IBRAHIM HAJI,
... Petitioner
Vs
1. THE INTELLIGENCE OFFICER, SQUAD NO.II,
... Respondent
2. INSPECTING ASST. COMMISSIONER
3. THE VILLAGE OFFICER, ANCHUKUNNU
4. THE SECRETARY, DEPARTMENT OF
For Petitioner :SRI.KRISHNA PRASAD. S
For Respondent : No Appearance
The Hon'ble MR. Justice K.M.JOSEPH
Dated :12/12/2008
O R D E R
K.M. JOSEPH, J.
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W.P.(C) No. 36519 OF 2008 V
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Dated this the 12th day of December, 2008
J U D G M E N T
Petitioner has approached this court challenging
Exts.P5 and P6 notices. He seeks a direction to the 1st and 2nd
respondents to release the goods detained by them. Further
direction is sought to consider Exts.P1 to P4 and to pass fresh
orders pursuant to Ext.P5 notice.
2. Case of the petitioner in brief is as follows.
Petitioner is an agriculturist. He stocked black pepper yield
of two years at his residence for the marriage expenses of his
daughter. He applied for a certificate to the 3rd respondent village
officer on 2.12.2008 as he wanted to transport the pepper to
Beenachi near Sulthan Bathery town. He relies on Ext.P1 which is
the certificate of ownership. Ext.P2 is the basic tax receipt issued
by the 3rd respondent dated 22.10.2008. Ext.P3 is also a copy of
the basic tax receipt dated 25.10.2008. The petitioner loaded
2170 Kg. of pepper in 31 bags on 2.12.2008 at around 4 pm. to be
delivered at the house of his friend Sri.V.T.Abu Thahir near
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Sulthan Bathery so that the petitioner will be able to pledge the
goods to borrow money from him or to find any prospective buyer.
On the way to Sulthan Bathery, the vehicle broke down and a
mechanic was brought from Kalpetta town and carried out repairs.
By that time it was late night. But, the driver decided to deliver the
goods at the house of Sri.V.T.Abu Thahir. On the way, the 1st
respondent intercepted the vehicle at a place called Arivayal near
Beenachi. Ext.P4 is the certificate issued by the 3rd respondent
which is relied on by the petitioner. On 4.12.2008, the petitioner
approached the 1st respondent with the necessary documents. He
was handed over Ext.P5 notice. Ext.P5 is a notice issued under
section 47(2) of the KVAT Act and Ext.P6 is a notice issued under
section 49 of the Act. It appears to be issued to the owner of the
vehicle.
3. I heard learned counsel for the petitioner and learned
Government Pleader.
4. Learned counsel for the petitioner reiterates the
contentions. He would point out that he is only an agriculturist and
he is not concerned with the driver or the vehicle. As far as he is
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concerned, his goods were being transported to his friend in view
of the marriage of his daughter.
5. Learned Government Pleader submits that the matter
is being proceeded under section 49 of the KVAT Act. According
to the petitioner, the petitioner has already produced Exts.P1 to P4
before the officer.
6. In such circumstances, writ petition is disposed of as
follows.
The 2nd respondent will consider the claim of the petitioner
taking into consideration Exts.P1 to P4 and take an appropriate
decision in the matter in accordance with law within one week from
today with reference to the 2170 Kg. of black pepper.
(K.M.JOSEPH, JUDGE)
aks