{"id":220559,"date":"2010-10-06T00:00:00","date_gmt":"2010-10-05T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/messrs-basf-polyurethanes-india-vs-the-intelligence-inspector-on-6-october-2010"},"modified":"2014-12-04T04:12:06","modified_gmt":"2014-12-03T22:42:06","slug":"messrs-basf-polyurethanes-india-vs-the-intelligence-inspector-on-6-october-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/messrs-basf-polyurethanes-india-vs-the-intelligence-inspector-on-6-october-2010","title":{"rendered":"Messrs.Basf Polyurethanes India &#8230; vs The Intelligence Inspector on 6 October, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Messrs.Basf Polyurethanes India &#8230; vs The Intelligence Inspector on 6 October, 2010<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 29949 of 2010(P)\n\n\n1. MESSRS.BASF POLYURETHANES INDIA LTD.,\n                      ...  Petitioner\n2. RANJITH.K.K., PROPRIETOR\n\n                        Vs\n\n\n\n1. THE INTELLIGENCE INSPECTOR\n                       ...       Respondent\n\n2. THE COMMERCIAL TAX OFFICER,\n\n                For Petitioner  :SRI.A.KUMAR\n\n                For Respondent  :GOVERNMENT PLEADER\n\nThe Hon'ble MR. Justice C.K.ABDUL REHIM\n\n Dated :06\/10\/2010\n\n O R D E R\n                    C.K.ABDUL REHIM, J.\n\n                 -------------------------------------------\n                   W.P.(C).No.29949 of 2010\n                 -------------------------------------------\n\n            Dated this the 6th day of October, 2010\n\n\n                         J U D G M E N T\n<\/pre>\n<p>                         &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-\n<\/p>\n<p>           Proceedings under Section 47(2) of the Kerala<\/p>\n<p>Value Added Tax Act, 2003 (KVAT Act), initiated pursuant to<\/p>\n<p>Ext.P10 notice, is under challenge in this writ petition. The<\/p>\n<p>second petitioner is the consignment sale agent of the first<\/p>\n<p>petitioner. The goods in question are stated to be chemicals<\/p>\n<p>imported from the Italy, at the Sea Port at Cochin.<\/p>\n<p>According to the petitioner, the goods were transported to<\/p>\n<p>the premises of the 2nd petitioner on the strength of valid<\/p>\n<p>documents as required under Section 46(3) of the KVAT Act,<\/p>\n<p>and the movement of the goods was on consignment basis to<\/p>\n<p>the agent of the first petitioner.\n<\/p>\n<p>      2.   The reason for detention mentioned in Ext.P10<\/p>\n<p>notice is that the transfer of the goods can only be treated as<\/p>\n<p>a sale made by the 1st petitioner who is not a registered<\/p>\n<p>dealer within the state.\n<\/p>\n<p>      3.   Contention of the petitioner is that the aspect as<\/p>\n<p>to whether an enquiry can be conducted under Section 47 of<\/p>\n<p>the KVAT Act in order to decide as to whether the<\/p>\n<p>transaction was a local sale or interstate sale, is totally<\/p>\n<p>W.P.(C).29949\/10-                 -2-\n<\/p>\n<p>beyond the powers contemplated under Section 47. Petitioner<\/p>\n<p>relies on a Division Bench decision of this court in<\/p>\n<p>S.T.Rev.No.119\/2006 dt.27.8.2008 in support of this contention.<\/p>\n<p>It is held in that decision that, the enquiry officer himself has no<\/p>\n<p>power to act as though it is an assessing authority in order to<\/p>\n<p>look into the question whether the transaction is a consignment<\/p>\n<p>sale or interstate sale. While doing so, the enquiry officer will be<\/p>\n<p>acting without jurisdiction and without authority of law. The<\/p>\n<p>Sales Tax Officer alone is expected to look into the matter as to<\/p>\n<p>whether the transaction is mere consignment sale or interstate<\/p>\n<p>sale, is the dictum laid therein.\n<\/p>\n<p>      4.    Learned Government Pleader on the other hand<\/p>\n<p>contended that the alleged importer of the goods is not a<\/p>\n<p>registered dealer within the state and the transaction in question<\/p>\n<p>was not an interstate movement which is having characteristics<\/p>\n<p>of a consignment transfer. Further, no conclusive proof was<\/p>\n<p>produced to the effect that the 2nd petitioner is a consignment<\/p>\n<p>agent. Under such circumstances the suspicion regarding sale<\/p>\n<p>within the state can only be reasonable and the matter can be<\/p>\n<p>decided only on finalisation of enquiry contemplated under<\/p>\n<p>Section 47, is the argument. It is also contended that, since the<\/p>\n<p>W.P.(C).29949\/10-               -3-\n<\/p>\n<p>1st petitioner is not a registered dealer, payment of security<\/p>\n<p>deposit need be insisted.\n<\/p>\n<p>      5.    Having considered the rival contentions, I am of the<\/p>\n<p>opinion that the matter need not be decided in this writ petition<\/p>\n<p>since an elaborate enquiry need be followed pursuant to Ext.P10.<\/p>\n<p>I am of the opinion that pending finalisation of the enquiry the<\/p>\n<p>goods can be released on proper security.\n<\/p>\n<p>      6.    Under the above circumstances respondents are<\/p>\n<p>directed to release the goods along with vehicle detained under<\/p>\n<p>Ext.P10 notice, on either of the petitioners furnishing Bank<\/p>\n<p>Guarantee for 50% of the security deposit demanded under<\/p>\n<p>Ext.P10 and on both the petitioners together furnishing security<\/p>\n<p>bond in the form prescribed under the KVAT Rules, without<\/p>\n<p>sureties for the balance 50%.\n<\/p>\n<p>      7.    The competent authority will finalise the enquiry at<\/p>\n<p>the earliest, at any rate within a period of two months from the<\/p>\n<p>date of release of the goods, after affording an opportunity of<\/p>\n<p>hearing to the petitioner.\n<\/p>\n<\/p>\n<p>                               C.K.ABDUL REHIM, JUDGE.\n<\/p>\n<p>okb<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Messrs.Basf Polyurethanes India &#8230; vs The Intelligence Inspector on 6 October, 2010 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 29949 of 2010(P) 1. MESSRS.BASF POLYURETHANES INDIA LTD., &#8230; Petitioner 2. RANJITH.K.K., PROPRIETOR Vs 1. THE INTELLIGENCE INSPECTOR &#8230; Respondent 2. THE COMMERCIAL TAX OFFICER, For Petitioner :SRI.A.KUMAR For Respondent :GOVERNMENT [&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-220559","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 v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Messrs.Basf Polyurethanes India ... vs The Intelligence Inspector on 6 October, 2010 - 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\/messrs-basf-polyurethanes-india-vs-the-intelligence-inspector-on-6-october-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Messrs.Basf Polyurethanes India ... vs The Intelligence Inspector on 6 October, 2010 - Free Judgements of Supreme Court &amp; 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