High Court Kerala High Court

M/S Shastha Steels (P) Ltd vs The Commissioner on 30 May, 2008

Kerala High Court
M/S Shastha Steels (P) Ltd vs The Commissioner on 30 May, 2008
       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 15779 of 2008(C)


1. M/S SHASTHA STEELS (P) LTD, NEW
                      ...  Petitioner

                        Vs



1. THE COMMISSIONER, COMMERCIAL TAXES,
                       ...       Respondent

2. THE INTELLIGENCE INSPECTOR, INTELLIGENCE

                For Petitioner  :SRI.SOJAN JAMES

                For Respondent  : No Appearance

The Hon'ble MR. Justice K.M.JOSEPH

 Dated :30/05/2008

 O R D E R
                                   K.M.JOSEPH, J.
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                            WP.(C) No. 15779 of 2008
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                      Dated this the 30th day of May, 2008

                                      JUDGMENT

Petitioner is an assessee on the rolls of the Assistant

Commissioner Special Circle, Palakkad. According to it, on the basis of an

order from another registered dealer, the petitioner sent one consignment

covered by Ext.P1. It is the further case of the petitioner that time of

commencement of the journey was stated as 15.45 p.m. The vehicle was

taken from Kanjikode and stopped near Chandra Nagar for some repairs of

the vehicle, and therefore the driver could not ply his vehicle at the

prescribed time. The vehicle commenced journey from Chandra Nagar with

a delay of four hours after repair of battery and bulbs. The vehicle was

intercepted in the High Way at about 19.30 hours and issued Ext.P2 notice

under Section 47(2) of the Kerala Value Added Tax Act. Petitioner sent

Ext.P2 reply with the bills from the workshop on 22.5.2008. On the next

day, another order was issued by the second respondent rejecting the reply

and directing to furnish the security demanded in the notice (Ext.P4).

Thereafter, petitioner filed a detailed reply Ext.P5. In Ext.P4, which is

issued after referring to Ext.P3 reply, it is stated that the vehicle can be

released only after paying the security deposit demanded in the notice. In

WPC.15779/2008. 2

Ext.P4 it is also stated that the delay, as claimed by the petitioner, is for the

reason that it was caused due to some repair works in the lighting of the

lorry. Ext.P3 is stated to be against the oral version of the driver given at

the time of interception. It is stated that the oral version of the lorry driver

was that he has left the vehicle at the road side near Manappullakara and he

has visited two houses at Chittur. It is also stated that moreover, the slip

produced for proving the repair charges is not signed and without any serial

number and the same is not available with the driver at the time of

interception.

2. I heard learned counsel for the petitioner Sri. Sojan James,

who also relied on the decision of the Apex Court reported in Assistant

Commissioner Anti Evasion Commercial Taxes, Bharatpur v. M/s.

Amtek India Limited (6 VST 242). I heard learned Government Pleader

also, who reiterates what is stated in Exts.P3 and P4.

3. I do not think that the petitioner has succeeded in judicial

review to overturn Ext.P4. I feel however that the goods can be directed to

be released on the petitioner furnishing bank guarantee for the entire

amount demanded in Ext.P2.

Accordingly, the writ petition is disposed of as follows:

WPC.15779/2008. 3

If the petitioner furnishes bank guarantee for the entire amount

demanded in Ext.P2, the goods shall be released to the petitioner forthwith.

The adjudicating process shall be completed as expeditiously as possible at

any rate within a period of six weeks from the date of receipt of a copy of

this judgment. I make it clear that it is open to the petitioner to rely on the

decision of the Apex Court, which is referred to above.

(K.M. JOSEPH, JUDGE)

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