IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 14465 of 2008(V)
1. R.S.GOUTHAM, ZONAL MANAGER,
... Petitioner
Vs
1. COMMERCIAL TAX INSPECTOR,
... Respondent
2. COMMERCIAL TAX OFFICER,
3. THE INSPECTING ASSISTANT COMMISSIONER,
4. GOVERNMENT OF KERALA REPRESENTED
For Petitioner :SRI.C.K.SREEJITH
For Respondent : No Appearance
The Hon'ble MR. Justice K.M.JOSEPH
Dated :21/05/2008
O R D E R
K.M.JOSEPH, J.
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WP.(C) No.14465 of 2008
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Dated this the 21st day of May, 2008
JUDGMENT
Petitioner challenges Ext.P10. Ext.P10 is a notice issued under
Section 47(2) of the Kerala Value Added Tax Act, 2003 affording an
opportunity to show cause against the detention of the vehicle. The reason
stated is as follows:
“As per the invoice attached the goods are sold by
Parcomm Hydraulic Pvt. Ltd, Kolkotta to Revathi Equipments
Ltd, Pollachi Road, Malumachampatty, Coimbatore. But the
goods are transported to Ernakulam. There are no valid
documents accompanied with transport of goods to Ernakulam.”
2. Heard learned Government Pleader also.
3. According to the petitioner the goods were actually to be
consigned to the consignee stationed in Coimbatore and it is only by a
mistake committed in the office that it strayed into the Kerala area. Learned
counsel for the petitioner submits that petitioner will file an objection to
Ext.P10.
4. I am not inclined to interfere with Ext.P10. But I am
inclined to direct that a decision will be taken on the objection to be filed by
the petitioner. Learned counsel for the petitioner submits that the objection
WPC. 14465/2008. 2
will be filed along with the copy of the judgment. A decision will be taken
on the objection to be filed by the petitioner in accordance with law within a
period of three weeks from the date of receipt of the objection. Petitioner or
his representative will be afforded an opportunity of hearing before a final
decision is taken.
The writ petition is disposed of as above.
(K.M. JOSEPH, JUDGE)
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