M/S. Elements Homestead Products … vs The Inspector on 23 July, 2010

Kerala High Court
M/S. Elements Homestead Products … vs The Inspector on 23 July, 2010
       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 23184 of 2010(W)


1. M/S. ELEMENTS HOMESTEAD PRODUCTS PVT.LTD
                      ...  Petitioner

                        Vs



1. THE INSPECTOR, COMMERCIAL TAX CHECK POST
                       ...       Respondent

2. COMMERCIAL TAX OFFICER,

                For Petitioner  :SRI.R.RAMADAS

                For Respondent  : No Appearance

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

 Dated :23/07/2010

 O R D E R
                    P.R. RAMACHANDRA MENON, J.
                  = = = = = = = = == = = = == = = = = = =
                          W.P.(C) No. 23184 OF 2010
                 = = = = = = = = == = = = = = = = = = = = =
             DATED THIS, THE 23RD DAY OF JULY, 2010.

                              J U D G M E N T

Petitioner is stated to be aggrieved by Exts.P1 and P2 notices issued

by the first respondent under Section 47(2) of the KVAT Act whereby the

goods transported by the petitioner in two different vehicles bearing No. TN

05 J 3042 and TN 57 W 3697 were intercepted on 20.7.2010 doubting

evasion of tax and demanding security deposit, the correctness and

sustainability of which is challenged in this writ petition.

2. Learned counsel for the petitioner submits, with reference to the

circumstances noted in Exts.P1 and P2, that the defects noted are technical

in nature. On the other hand, the learned Government Pleader stated that

the goods are notified goods and that the defect in the delivery note and the

further incriminating circumstances are clear instances of infringement of

statutory provision and this being the position, the detention by the

authorities concerned is perfectly justified and is liable to be adjudicated

further.

3. Considering the nature of the contentions raised by both sides, I

think this is a matter which requires to be finalised by way of adjudication

W.P.(C) 23184/2010 2

proceedings. But, for that reason, this Court also finds that the vehicles as

well as the goods need not be detained further and the same shall be

released to the petitioner, who is stated as a registered dealer, on condition

that petitioner deposits fifty percent of the amount shown in Exts.P1 and P2

notices as security deposit and furnishes security for the balance amount.

This shall be without prejudice to the rights and liberties of the respondents

to proceed with the adjudication proceedings, which shall be finalised by

them in accordance with law, within a period of two months from the date

of receipt of a copy of this judgment.

The writ petition is disposed of as above.

P.R. RAMACHANDRA MENON,
(JUDGE)

KNC/-

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