{"id":236180,"date":"2009-10-07T00:00:00","date_gmt":"2009-10-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/shefeer-p-a-vs-the-intelligence-inspector-on-7-october-2009"},"modified":"2015-05-22T02:52:30","modified_gmt":"2015-05-21T21:22:30","slug":"shefeer-p-a-vs-the-intelligence-inspector-on-7-october-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/shefeer-p-a-vs-the-intelligence-inspector-on-7-october-2009","title":{"rendered":"Shefeer P.A vs The Intelligence Inspector on 7 October, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Shefeer P.A vs The Intelligence Inspector on 7 October, 2009<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 28024 of 2009(W)\n\n\n1. SHEFEER P.A,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE INTELLIGENCE INSPECTOR,\n                       ...       Respondent\n\n2. THE COMMERCIAL TAX OFFICER,\n\n                For Petitioner  :SRI.P.N.DAMODARAN NAMBOODIRI\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice C.K.ABDUL REHIM\n\n Dated :07\/10\/2009\n\n O R D E R\n                        C.K.ABDUL REHIM,J.\n                   -------------------------------\n                    WP(C).NO. 28024 of 2009\n                   ---------------------------------\n           Dated this the 7th day of October , 2009\n\n                             JUDGMENT\n<\/pre>\n<p>        Petitioner has approached this court inter alia seeking<\/p>\n<p>direction to release goods detained by the first respondent on<\/p>\n<p>issuing Ext.P5 notice.    According to the petitioner he is engaged<\/p>\n<p>in the manufacture and export sale of &#8220;Guitar parts&#8221; made out of<\/p>\n<p>&#8216;Rosewood&#8217;, for which he has consigned Rosewood purchased<\/p>\n<p>from a dealer in the State of Karnataka. Eventhough the goods<\/p>\n<p>transported is a notified item for which payment of advance tax is<\/p>\n<p>liable, petitioner was issued with        Ext.P2 certificate by the<\/p>\n<p>assessing authority concerned, evidencing excess credit tax<\/p>\n<p>payment, and the transport was effected on the strength of that<\/p>\n<p>certificate without paying advance tax.       As per Ext.P4 circular<\/p>\n<p>(Circular No.27\/07) dealers like the petitioner was permitted to<\/p>\n<p>effect transport without payment of advance tax on production of<\/p>\n<p>certificate showing credit of excess tax payment. Therefore the<\/p>\n<p>transport was purely legal and valid is the contention.<\/p>\n<p>      2. On a perusal of Ext.P5 notice it is evident that the<\/p>\n<p><span class=\"hidden_text\">WP(C).28024\/09               2<\/span><\/p>\n<p>detention was for the reason that the date of Ext.P2 certificate<\/p>\n<p>was 19.9.2009, but the transport was effected after a period of<\/p>\n<p>15 days. It is further stated that the credit available as certified<\/p>\n<p>in Ext.P2 is Rs.79500\/- whereas the consignment in question<\/p>\n<p>requires payment of advance tax to the tune of Rs.87485\/-. It is<\/p>\n<p>also stated that from the description of the consignee it is only<\/p>\n<p>discernible that the petitioner is a dealer whereas the benefit of<\/p>\n<p>circular No.27\/07 is available only industrial units. Further it is<\/p>\n<p>pointed out that the check post authorities have not endorsed<\/p>\n<p>extent of adjustment of advance tax with respect to the<\/p>\n<p>consignment, and the transport was not accompanied with a<\/p>\n<p>certificate having such endorsement duly authenticated from the<\/p>\n<p>check post.\n<\/p>\n<p>    3. Learned counsel for the petitioner vehemently contended<\/p>\n<p>that none of the grounds enumerated          in Ext.P5 are legal or<\/p>\n<p>tenable for detention of the goods.          However the question<\/p>\n<p>whether there was any attempt at evasion of tax is a matter<\/p>\n<p>which is to be decided on finalisation of the adjudication. It is<\/p>\n<p>not proper for this court to enter on merits of the rival contentions to<\/p>\n<p>arrive at any finding in this stage.   At the same time continued<\/p>\n<p><span class=\"hidden_text\">WP(C).28024\/09                3<\/span><\/p>\n<p>detention of the goods till finalisation of the adjudication is not<\/p>\n<p>warranted. Hence I am of the opinion that the goods can be released<\/p>\n<p>on the petitioner furnishing proper security.\n<\/p>\n<p>      4. In the result, the writ petition is disposed of directing the first<\/p>\n<p>respondent to release the goods along with vehicle detained under<\/p>\n<p>Ext.P5 notice,    on the petitioner making payment of an amount<\/p>\n<p>equivalent to 50% of the security deposit demanded under Ext.P5<\/p>\n<p>towards advance tax,        without prejudice to finalisation of the<\/p>\n<p>adjudication proceedings and also on furnishing a security bond in the<\/p>\n<p>form provided under the KVAT Rules without sureties, for the balance<\/p>\n<p>50%.\n<\/p>\n<p>    5. It is made clear that payment of advance tax is directed without<\/p>\n<p>prejudice to the competent authority in completing adjudication<\/p>\n<p>proceedings and without prejudice to the imposition of penalty, if the<\/p>\n<p>petitioner is ultimately found liable. The competent authority under<\/p>\n<p>section 47 is directed to expedite the adjudication and to complete the<\/p>\n<p>same as early as possible, at any rate, within a period of two months<\/p>\n<p>from the date of release of the goods.<\/p>\n<pre>\n\n\n\n\n                                       C.K.ABDUL REHIM,JUDGE\npmn\/\n\nWP(C).28024\/09    4\n\n<\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Shefeer P.A vs The Intelligence Inspector on 7 October, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 28024 of 2009(W) 1. SHEFEER P.A, &#8230; Petitioner Vs 1. THE INTELLIGENCE INSPECTOR, &#8230; Respondent 2. THE COMMERCIAL TAX OFFICER, For Petitioner :SRI.P.N.DAMODARAN NAMBOODIRI For Respondent : No Appearance The Hon&#8217;ble MR. Justice [&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-236180","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 v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Shefeer P.A vs The Intelligence Inspector on 7 October, 2009 - 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\/shefeer-p-a-vs-the-intelligence-inspector-on-7-october-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Shefeer P.A vs The Intelligence Inspector on 7 October, 2009 - Free Judgements of Supreme Court &amp; 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