IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 30961 of 2009(M)
1. M/S.ATTITUDE,
... Petitioner
Vs
1. STATE OF KERALA,
... Respondent
2. THE INTELLIGENCE INSPECTOR,
3. THE COMMERCIAL TAX OFFICER,
For Petitioner :SRI.K.I.ABDUL RASHEED
For Respondent : No Appearance
The Hon'ble MR. Justice S.SIRI JAGAN
Dated :30/10/2009
O R D E R
S. SIRI JAGAN, J
...............................................
W.P(C) No. 30961 of 2009
.................................................
Dated this the 30th day of October, 2009
J U D G M E N T
The petitioner is a partnership firm engaged in the business
of manufacture and erection of sign boards and display boards.
For the purpose of their business, they imported some materials
from Belgium. After clearing the goods from the customs at the
Cochin port, the same was transported to the petitioner’s office.
Consignment was accompanied by necessary documents. But
the same was detained by the respondents on allegation of
attempt to evade tax and by Ext.P6, the petitioner was directed
to furnish cash deposit to the tune of Rs.66,700/- for release of
goods. The petitioner is challenging the same. According to the
petitioner, from the documents accompanying the goods, it is
abundantly clear that there was no attempt to evade tax in the
matter and therefore there was absolutely no reason for
detaining the goods.
2. I have heard the learned Government Pleader also, who
points out that the consignment should have been accompanied
by the documents as per Section 46 (3)(a) of the Kerala Value
Added Tax Act, 2003 and consignment was not declared as per
W.P(C) No. 30961 of 2009 -2-
Section 46(3) (e) before the Commercial Tax Officer. Therefore
he supports Ext.P6 notice.
3. I have considered the rival contentions in detail.
4. From Ext.P6 itself, I am prima facie of the view that the
allegation against the goods is only of a technical nature. That
technicality cannot normally give rise to a suspicious of attempt
to evade tax also. However, in so far as the matter is pending
before appropriate authority, I am not pronouncing on the same
finally. I stated this only for the purpose of passing orders
regarding release of the goods pending adjudication of the
matter by the competent authority. Accordingly, the writ
petition is disposed of with a direction to the competent
authority to adjudicate the matter pursuant to Ext.P6 and pass
final orders, as expeditiously as possible. Pending further
proceedings, the goods shall be released to the petitioner on the
petitioner executing a simple bond without sureties, for the
amount covered by Ext.P6. Goods shall be released immediately
on furnishing the bond.
The writ petition is disposed of as above.
S. SIRI JAGAN, JUDGE
rhs