{"id":121319,"date":"2008-12-12T00:00:00","date_gmt":"2008-12-11T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/mr-abdul-rehiman-vs-the-intelligence-officer-on-12-december-2008"},"modified":"2017-06-19T09:06:30","modified_gmt":"2017-06-19T03:36:30","slug":"mr-abdul-rehiman-vs-the-intelligence-officer-on-12-december-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/mr-abdul-rehiman-vs-the-intelligence-officer-on-12-december-2008","title":{"rendered":"Mr. Abdul Rehiman vs The Intelligence Officer on 12 December, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Mr. Abdul Rehiman vs The Intelligence Officer on 12 December, 2008<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 36519 of 2008(V)\n\n\n1. MR. ABDUL REHIMAN, S\/O. IBRAHIM HAJI,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE INTELLIGENCE OFFICER, SQUAD NO.II,\n                       ...       Respondent\n\n2. INSPECTING ASST. COMMISSIONER\n\n3. THE VILLAGE OFFICER, ANCHUKUNNU\n\n4. THE SECRETARY, DEPARTMENT OF\n\n                For Petitioner  :SRI.KRISHNA PRASAD. S\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice K.M.JOSEPH\n\n Dated :12\/12\/2008\n\n O R D E R\n                            K.M. JOSEPH, J.\n\n              ````````````````````````````````````````````````````\n                   W.P.(C) No. 36519 OF 2008 V\n              ````````````````````````````````````````````````````\n            Dated this the 12th day of December, 2008\n\n                            J U D G M E N T\n<\/pre>\n<p>            Petitioner has approached this court challenging<\/p>\n<p>Exts.P5 and P6 notices. He seeks a direction to the 1st and 2nd<\/p>\n<p>respondents to release the goods detained by them.                  Further<\/p>\n<p>direction is sought to consider Exts.P1 to P4 and to pass fresh<\/p>\n<p>orders pursuant to Ext.P5 notice.\n<\/p>\n<p>      2.    Case of the petitioner in brief is as follows.<\/p>\n<p>      Petitioner is an agriculturist. He stocked black pepper yield<\/p>\n<p>of two years at his residence for the marriage expenses of his<\/p>\n<p>daughter. He applied for a certificate to the 3rd respondent village<\/p>\n<p>officer on 2.12.2008 as he wanted to transport the pepper to<\/p>\n<p>Beenachi near Sulthan Bathery town. He relies on Ext.P1 which is<\/p>\n<p>the certificate of ownership. Ext.P2 is the basic tax receipt issued<\/p>\n<p>by the 3rd respondent dated 22.10.2008. Ext.P3 is also a copy of<\/p>\n<p>the basic tax receipt dated 25.10.2008.              The petitioner loaded<\/p>\n<p>2170 Kg. of pepper in 31 bags on 2.12.2008 at around 4 pm. to be<\/p>\n<p>delivered at the house of his friend Sri.V.T.Abu Thahir near<\/p>\n<p>WPC.36519\/08<br \/>\n<span class=\"hidden_text\">                                 : 2 :<\/span><\/p>\n<p>Sulthan Bathery so that the petitioner will be able to pledge the<\/p>\n<p>goods to borrow money from him or to find any prospective buyer.<\/p>\n<p>On the way to Sulthan Bathery, the vehicle broke down and a<\/p>\n<p>mechanic was brought from Kalpetta town and carried out repairs.<\/p>\n<p>By that time it was late night. But, the driver decided to deliver the<\/p>\n<p>goods at the house of Sri.V.T.Abu Thahir. On the way, the 1st<\/p>\n<p>respondent intercepted the vehicle at a place called Arivayal near<\/p>\n<p>Beenachi. Ext.P4 is the certificate issued by the 3rd respondent<\/p>\n<p>which is relied on by the petitioner. On 4.12.2008, the petitioner<\/p>\n<p>approached the 1st respondent with the necessary documents. He<\/p>\n<p>was handed over Ext.P5 notice. Ext.P5 is a notice issued under<\/p>\n<p>section 47(2) of the KVAT Act and Ext.P6 is a notice issued under<\/p>\n<p>section 49 of the Act. It appears to be issued to the owner of the<\/p>\n<p>vehicle.\n<\/p>\n<p>      3.   I heard learned counsel for the petitioner and learned<\/p>\n<p>Government Pleader.\n<\/p>\n<p>      4.   Learned counsel for the petitioner reiterates the<\/p>\n<p>contentions. He would point out that he is only an agriculturist and<\/p>\n<p>he is not concerned with the driver or the vehicle. As far as he is<\/p>\n<p>WPC.36519\/08<br \/>\n<span class=\"hidden_text\">                                  : 3 :<\/span><\/p>\n<p>concerned, his goods were being transported to his friend in view<\/p>\n<p>of the marriage of his daughter.\n<\/p>\n<p>      5.     Learned Government Pleader submits that the matter<\/p>\n<p>is being proceeded under section 49 of the KVAT Act. According<\/p>\n<p>to the petitioner, the petitioner has already produced Exts.P1 to P4<\/p>\n<p>before the officer.\n<\/p>\n<p>      6.     In such circumstances, writ petition is disposed of as<\/p>\n<p>follows.\n<\/p>\n<p>      The 2nd respondent will consider the claim of the petitioner<\/p>\n<p>taking into consideration Exts.P1 to P4 and take an appropriate<\/p>\n<p>decision in the matter in accordance with law within one week from<\/p>\n<p>today with reference to the 2170 Kg. of black pepper.<\/p>\n<p>                                            (K.M.JOSEPH, JUDGE)<br \/>\naks<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Mr. Abdul Rehiman vs The Intelligence Officer on 12 December, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 36519 of 2008(V) 1. MR. ABDUL REHIMAN, S\/O. IBRAHIM HAJI, &#8230; Petitioner Vs 1. THE INTELLIGENCE OFFICER, SQUAD NO.II, &#8230; Respondent 2. INSPECTING ASST. COMMISSIONER 3. THE VILLAGE OFFICER, ANCHUKUNNU 4. THE [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-121319","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Mr. Abdul Rehiman vs The Intelligence Officer on 12 December, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/mr-abdul-rehiman-vs-the-intelligence-officer-on-12-december-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mr. Abdul Rehiman vs The Intelligence Officer on 12 December, 2008 - Free Judgements of Supreme Court &amp; 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