IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C) No. 4189 of 2008(W)
1. P.M.ASHRAF, M/S.KALPAKA CHICKEN
... Petitioner
Vs
1. STATE OF KERALA, REPRESENTED BY
... Respondent
2. THE COMMISSIONER,
3. INSPECTING ASSISTANT COMMISSIONER,
4. COMMERCIAL TAX INSPECTOR,
5. INTELLIGENCE INSPECTOR,
6. ASSISTANT COMMISSIONER (ASSESSMENT),
7. DEPUTY COMMISSIONER,
For Petitioner :SRI.K.I.MAYANKUTTY MATHER
For Respondent : No Appearance
The Hon'ble MR. Justice ANTONY DOMINIC
Dated :05/02/2008
O R D E R
ANTONY DOMINIC,J.
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WRIT PETITION NO. 4189 OF 2008
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Dated this the 5th day of February 2008
JUDGMENT
Ext.P6 notice issued under Section 47(16A) of the KVAT Act
2003 is under challenge. By this notice, the petitioner is directed
to remit advance tax for the consignment detained taking value
at the rate of Rs.40/= per kg. Petitioner submits that Ext.P2 is
the invoice and that the price paid was only Rs.24/= per kg.
According to him, since the demand made in Ext.P6 was
exorbitant, he expressed his inability to comply with Ext.P6 and
offered that the department can take over the stock by paying
him 10% of the amount, than is what is indicated in the delivery
note.
2. The irregularity, according to the department, appears to
be of under valuation and the correctness of this allegation is a
matter to be examined and found out in an adjudication that is to
be held. In the meantime, pending such adjudication, the
petitioner being a registered dealer, I do not think it is necessary
W.P.(C)4189/2008 2
to detain the live chicken. Therefore, I direct that on the
petitioner remitting the advance tax for the stock detained, on
the value as indicated in Ext.P2 invoice, and furnishing a bond
without sureties for the balance amount indicated in Ext.P6
notice, the consignment now detained shall be released to the
petitioner. However, adjudication will be conducted and
thereafter the parties will be governed by the order to be passed.
ANTONY DOMINIC, JUDGE
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