IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 12245 of 2009()
1. M/S.U.T.LTD., P.O.CHANDANAGAR,BUDGE
... Petitioner
Vs
1. THE COMMERCIAL TAX INSPECTOR,
... Respondent
2. P.J.PRINCE REGENCY, 7/52, PDUVYPPU,
For Petitioner :SRI.A.KUMAR
For Respondent : No Appearance
The Hon'ble MR. Justice S.SIRI JAGAN
Dated :15/04/2009
O R D E R
S. SIRI JAGAN, J.
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W.P.(C).No.12245 of 2009
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Dated: APRIL 15, 2009
JUDGMENT
The petitioner is a public limited company engaged in
the business of designing, manufacturing, supplying and
commissioning of UT Ascent Hydraulic type passenger lift
and is also a registered dealer under the West Bengal VAT
and CST Act and under the Kerala Value Added Tax Act.
The 2nd respondent is engaged in the construction of a hotel
and for the said purpose the 2nd respondent is stated to have
placed an order on the petitioner pursuant to which the
petitioner has consigned hydraulic lift and accessories to the
2nd respondent. The same has been detained by the 1st
respondent on the allegation that the consignee is not a
registered dealer under the KVAT Act. The petitioner
challenges Ext.P4. According to the petitioner, the 2nd
respondent has placed orders for personal use and not for
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2
re-sale and therefore it is not necessary that the 2nd
respondent should be a registered dealer under the Act for
the purpose of transporting the lift parts to the 2nd
respondent.
2. The learned Government Pleader submits that in so
far as the consignment consists of bulk parts, there is
reason to suspect that the 2nd respondent may re-sell the
parts. On a query from the court, the learned Government
Pleader submits that the 2nd respondent can furnish a
declaration to the effect that the consignment is for his
personal use. I am of opinion that in such circumstances it
is not necessary to detain the goods any further.
3. Accordingly the writ petition is disposed of with the
following directions:-
On the petitioner producing a declaration from the 2nd
respondent to the effect that the goods in question are for
his personal use and on furnishing a simple bond without
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3
sureties covering the amounts stipulated in Ext.P4, the
goods shall be released to the petitioner. The further
proceedings pursuant to Ext.P4 shall be completed as
expeditiously as possible, at any rate, within two months
from the date of receipt of a copy of this judgment.
S. SIRI JAGAN, J.
JUDGE
mt/-