IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 21588 of 2009(P)
1. P.H.HAMEED
... Petitioner
Vs
1. THE INTELLIGENCE INSPECTOR AND OTHERS
... Respondent
For Petitioner :SRI.E.P.GOVINDAN
For Respondent : No Appearance
The Hon'ble MR. Justice P.R.RAMACHANDRA MENON
Dated :31/07/2009
O R D E R
P.R.RAMACHANDRA MENON, J
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WP(C)NO. 21588 OF 2009
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DATED THIS THE 31st DAY OF JULY 2009
JUDGMENT
The petitioner has approached this Court challenging the
interception of the vehicle as well as the goods as per Ext.P1 notice
issued under Section 47(2) of the Act pointing out the discrepancies,
particularly that the invoice issued is in form No.8 and hence doubting
evasion of tax, demanding to furnish security deposit to the extent as
specified therein. The learned counsel for the petitioner submits that
the petitioner is a ‘regular tax payer’ and that there is no evasion of tax
at all and the goods are being transported with valid documents
contemplated under Sec.46(3) of the Act. The learned Govt.Pleader
submits that as per Rule 58(10), the goods ought to have been
accompanied with required form (From 8B); the consignee being an
WP(C)NO. 21588 OF 2009
2
end-customer, whereas the invoice accompanied was only in form 8.
This being the position, no blame can be put on the intercepting officer
who issued Ext.P1.
Considering the facts and circumstances, especially when goods
as well as vehicle continue to be detained, thereby will a direction to
the 1st respondent to release the goods and the vehicle, on a condition
that the petitioner shall pay 50% of the amount shown in Ext.P1 and
furnish a ‘personal bond’ for the balance amount. This will be without
prejudice to the right of the 1st respondent to pursue adjudication
proceedings pursuant to Ext.P1; which shall be finalised as
expeditiously as possible, at any rate within 2 months from the date of
receipt of copy of this judgment.
The Writ Petition is disposed of as above.
P.R.RAMACHANDRA MENON (JUDGE)
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