IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 23128 of 2008(C)
1. POPULAR MOTOR CORPORATION,
... Petitioner
Vs
1. THE ASSISTANT COMMISSIONER - II,
... Respondent
2. THE DEPUTY COMMISSIONER (APPEALS),
3. INSPECTING ASSISTANT COMMISSIONER,
For Petitioner :SRI.R.MURALIDHARAN (AROOR)
For Respondent : No Appearance
The Hon'ble MR. Justice K.M.JOSEPH
Dated :06/08/2008
O R D E R
K.M.JOSEPH, J.
- - - - - - - - - - - - - - - - - - - - - - - - -
WP.(C) No.23128 of 2008
- - - - - - - - - - - - - - - - - - - - - - - - -
Dated this the 6th day of August, 2008
JUDGMENT
Petitioner challenges Ext.P9. By Ext.P9 petitioner is called
upon to pay a sum of Rs.60,00,000/-. The main contention of the learned
Senior Counsel appearing on behalf of the petitioner is that the question is
connected with the question posed in W.P.(C) 6039 of 2008, where the
petitioner has challenged the order of penalty. The question raised is
whether the sale of 850 motor cycles is an inter-state sale effected by Bajaj
Auto Limited directly to the Kerala State Police Department or whether it is
an intra state sale effected by the petitioner in favour of the Police
Department. According to the petitioner, going by the facts and the law
applicable, it is a clear case where it is a direct inter-state sale by Bajaj Auto
Limited attracting Central Sales Tax. It is also pointed out that going by the
contract, under law, there can only be a sale by Bajaj Auto Limited in favour
of the Police Department.
2. Heard learned Government Pleader also. Interests of justice
will be met if, instead of the petitioner being called upon to pay Rs.60
Lakhs, petitioner is permitted to pay Rs.55 Lakhs and he is also called upon
to give security for the balance amount.
WPC.23128/2008. 2
Accordingly, the writ petition is disposed of as follows:
Ext.P9 is modified and the petitioner is directed to pay Rs.55
Lakhs instead of Rs.60 Lakhs. Petitioner is permitted to pay the amount of
Rs.55 Lakhs in two instalments, Rs.30 lakhs on or before 22.8.2008 and the
balance amount to make up Rs.55 Lakhs is to be paid on or before 5.9.2008.
Security for the balance amount must be furnished on or before 31.8.2008.
(K.M. JOSEPH, JUDGE)
sb