IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 1129 of 2010(M)
1. PHILIPS CARBON BLACK LIMITED, KARIMUGAL,
... Petitioner
Vs
1. THE ASSISTANT COMMISSIONER (ASSESSMENT),
... Respondent
2. THE COMMERCIAL TAX INSPECTOR,
For Petitioner :SRI.R.MURALIDHARAN (AROOR)
For Respondent : No Appearance
The Hon'ble MR. Justice P.R.RAMACHANDRA MENON
Dated :15/01/2010
O R D E R
P.R. RAMACHANDRA MENON, J
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W.P.(C) No.1129 of 2010
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Dated this the 15th day of January , 2010
J U D G M E N T
The goods transported by the petitioner in the vehicle
bearing Registration No.TN47C 2799, allegedly as by way
of stock transfer, were intercepted by the first respondent
leading to issuance of Ext.P3, stating that the Delivery note
did not contain the relevant ‘date and seal’ and hence
demanding security to the extent as prescribed therein
which is sought to be intercepted by this Court in this writ
petition.
2. The learned counsel appearing for the petitioner
submits that the defect noted by the concerned respondent
is rather technical. The learned counsel also submitted that
there is no case for the respondents that the goods were
being conveyed without the required documents as
contemplated under Section 46(3) of the KVAT Act. The
learned Government Pleader appearing for the respondents
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submits that in so far as the existence of mistake/defect is
conceded, there is absolutely no scope for interference and
that the first respondent is justified in having issued Ext.P3,
suspecting evasion of tax. The learned Government Pleader
also makes a reference to Ext.P2 ‘delivery note’, wherein a
seal has been affixed as “local movement only”, which ought
not to have been there, as the conveyance was not within
the State.
3. Considering facts and circumstances, this Court
does not propose to go into the merits of the rival
contentions, but for observing that the goods as well as the
vehicle forming the subject matter of Ext.P3 can be released
to the petitioner, on condition that the petitioner satisfies
fifty percent of the liability as shown in Ext.P3 and executes
a ‘simple bond’ in respect of the balance. On satisfying the
requirement as above, the vehicle and the goods shall be
released to the petitioner forthwith. However, it is also
made clear that, this will be without prejudice to the right
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of the respondents to pursue the adjudication proceedings,
which however shall be finalised as expeditiously as
possible, at any rate within two months from the date
receipt of a copy of this Judgment.
4. The writ petition is disposed of accordingly.
P.R.RAMACHANDRA MENON
(JUDGE)
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