IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C) No. 29275 of 2007(I)
1. R.ANIL KUMAR,
... Petitioner
Vs
1. COMMERCIAL TAX OFFICER, KVAT,
... Respondent
2. COMMERCIAL TAX INSPECTOR,
For Petitioner :SRI.N.MURALEEDHARAN NAIR
For Respondent : No Appearance
The Hon'ble MR. Justice ANTONY DOMINIC
Dated :04/10/2007
O R D E R
ANTONY DOMINIC, J.
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W.P.(C). NO. 29275 OF 2007
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Dated this the 4th day of October, 2007
J U D G M E N T
Plywood transported by the petitioner has been detained in the
Check Post. The reasons for suspecting evasion of tax mentioned in
Ext.P5 is that the lorry number is not mentioned in the delivery note and
that serial number of the invoice also differ in the delivery note.
2. Learned counsel for the petitioner submits that the first was only
an omission and that the invoice number has been wrongly mentioned. He
would also submit that as such it is only a technical irregularity and this
should not have resulted in detention of the truck. Be that as it may, this is
a matter for the enquiry officer to adjudicate and therefore, I leave it to him.
3. Petitioner seeks an order for release of the goods pending
enquiry. I have heard the learned Government Pleader also in this matter.
Accordingly, I dispose of the writ petition directing that the 2nd
respondent shall release the goods, pending enquiry, on the petitioner
remitting 50% of the amount mentioned in Ext.P5 and furnishing a simple
bond without surety for the balance amount.
ANTONY DOMINIC, JUDGE
vps
ANTONY DOMINIC, JUDGE
OP NO.8556/01
JUDGMENT
18TH SEPTEMBER, 2007
CRL.R.P.769/00
ORDER IN CRL.M.P. NO.4143/00 IN CRL.R.P.769/00
DISMISSED
13.9.07 SD/- K.R. UDAYABHANU, JUDGE
/TRUE COPY/
PA TO JUDGE.