IN THE HIGH COURT OF KERALA AT ERNAKULAM
WA.No. 1965 of 2010()
1. THE INTELLITGENCE INSPECTOR
... Petitioner
Vs
1. C.P.JOY
... Respondent
For Petitioner :GOVERNMENT PLEADER
For Respondent : No Appearance
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice B.P.RAY
Dated :16/11/2010
O R D E R
C.N.RAMACHANDRAN NAIR & BHABANI PRASAD RAY, JJ.
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W.A. No.1965 of 2010
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Dated, this the 16th day of November, 2010
J U D G M E N T
Ramachandran Nair, J.
This writ appeal is filed against the order of the learned
Single Judge of this Court directing release of a consignment
of timber with a truck, on furnishing simple bond without
surety.
2. We have heard learned Government Pleader for the
appellant and learned counsel appearing for the respondent.
3. After hearing both sides, we find force in the
contention of the learned Government Pleader that the
absence of details of sale bill, if at all raised by the consignor
on a consignee in the transport document, is a major defect
that may justify inference of evasion of tax. However, we do
not want to decide on that issue because the matter has to be
adjudicated by the adjudicating officer.
W.A.No.1965/2010
-2-
4. Learned counsel for the respondent submits that the
goods have already been released based on the order of the
learned Single Judge. If that be so, the Writ Appeal has
become infructuous.
However, if goods are not released, there will be a
direction to the respondent to pay advance tax for the timber
along with simple bond without surety for the balance amount
for release of the goods. A copy of the certificate of
registration also has to be furnished by the respondent.
(C.N.RAMACHANDRAN NAIR, JUDGE)
(BHABANI PRASAD RAY, JUDGE)
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