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
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,