IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C) No. 29944 of 2007(M)
1. M/S. A.M. KOYA ENGINEERING & CONTRACTORS
... Petitioner
Vs
1. THE COMMERCIAL TAX INSPECTOR
... Respondent
2. THE COMMERCIAL TAX OFFICER (WORKS
For Petitioner :DR.K.B.MUHAMED KUTTY (SR.)
For Respondent : No Appearance
The Hon'ble MR. Justice ANTONY DOMINIC
Dated :10/10/2007
O R D E R
ANTONY DOMINIC, J
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W.P.(C). 29944/2007
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Dated this the 10th day of October, 2007
JUDGMENT
The Truck Mounted Hydraulic Crane brought
by the petitioner is said to be for his own purpose. It has
been detained by the check post authorities as per Ext.P6.
The reason stated for detention is that the petitioner was
not a registered dealer and that Form 16 was not
produced. According to the learned counsel for the
petitioner, since the Truck Mounted Hydraulic Crane was
brought for their own purpose, there is no requirement of
compliance of the provision of the Kerala VAT Act. This
submission is contradicted by the learned Government
Pleader stating that this is a matter for the petitioner to
satisfy the authorities.
2. Now as the proceedings have been initiated
under the Act, enquiry has to be conducted and
necessarily the matter has to be resolved. In view of the
assertion of the petitioner that the equipment in question
is for their own purpose, I do not find it necessary to
further detain the equipment. Therefore, pending
W.P.(C).29944/2007
2
adjudication in pursuant to Ext.P6, equipment in
question shall be released to the petitioner on his
furnishing a self bond without sureties.
Writ petition is disposed of as above.
ANTONY DOMINIC
Judge
mrcs