IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C) No. 11508 of 2007(T)
1. TRINETHRA SUPER RETAIL LTD.,
... Petitioner
Vs
1. COMMERCIAL TAX INSPECTOR ,
... Respondent
2. ASSISTANT COMMISSIONER (KVAT),
For Petitioner :SRI.A.KUMAR
For Respondent : No Appearance
The Hon'ble MR. Justice K.BALAKRISHNAN NAIR
Dated :03/04/2007
O R D E R
K.BALAKRISHNAN NAIR, J.
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W.P.(C) No.11508 of 2007
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Dated this the 3rd day of April, 2007.
JUDGMENT
The petitioner who is a registered dealer under the Kerala
Value Added Tax Act, 2003 challenges Ext.P1 notice issued under
Section 47(2) of the said Act. The allegation raised therein is that
the goods are not accompanied by Form 16 declaration prescribed
under Rule 58(18) of the Kerala Value Added Tax Rules. The
petitioner submits that the said form is meant for use of those who
are not registered dealers.
2. Heard learned Government Pleader for the respondents
also.
3. The goods in respect of which Ext.P1 has been issued shall
be released to the petitioner on executing a simple bond without
sureties. The Commercial Tax Officer (Enquiry) having jurisdiction
over the matter will finalize the proceedings initiated by issuing
Ext.P1 in accordance with law within two months from the date of
production of a copy of this judgment.
The writ petition is disposed of as above.
K.BALAKRISHNAN NAIR,
Judge
vns.