IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 23776 of 2009(N)
1. M/S.SUPER INDIA TIMBER DEPOT,TIMBER
... Petitioner
Vs
1. TE INTELLIGENCE INSPECTOR,SQUAD NO.1,
... Respondent
2. THE COMMERCIAL TAX OFFICER,MANANTHAVADY.
For Petitioner :SRI.T.M.SREEDHARAN
For Respondent : No Appearance
Dated :19/08/2009
O R D E R
P.R.RAMACHANDRA MENON, J
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W.P.C.NO.23776 OF 2009
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Dated this the 19th day of August, 2009.
J U D G M E N T
The goods transported by the petitioner pursuant to Ext.P1 sale invoice
in the vehicle bearing No.KL 11 V 3162 were intercepted by the first
respondent issuing Ext.P5 notice u/s.47 of the KVAT Act and demanding
security deposit to the extent as specified therein. The learned counsel for the
petitioner submits that, there is absolutely no rhyme or reason in detaining the
vehicle as well as the goods. Particularly since the incriminating circumstance
noticed in Ext. P4 are very much contrary to the actual facts and figures and
finalising that the first respondent was not in computing the probable tax
liability at the rate of 12.5 % especially when it was Inter State sale.
2. Heard Government Pleader as well.
3. Considering the facts and circumstances, particularly in view of
the entries in Ext.P1 sale invoice, which shows that the sale was made done in
favour of the consignee at Shankaripuram in Uduppi in Karnataka State.
Ext.P2 and P3 the sale was in favour of the consignee in Uduppi in Karnataka
State the probable tax liability could only be at lessor rate and can be only
12.5%. In the said circumstance, there will be directed to the first respondent
wpc 23776/2009 2
to release the vehicles as well as the goods covered by Ext.P4 on condition
that, the petitioner deposit a sum of Rs.5,000/- and execute a personal
bond for the balance amount stipulated in Ext.P4. This will be without
prejudice to the right of the first respondent to pursue adjudication
proceedings which shall be finalise expeditiously as possible, at any
rate,within two months from the date of receipt of a copy of this judgment.
The Writ Petition is disposed of accordingly.
P.R.RAMACHANDRAMENON
JUDGE
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