{"id":3692,"date":"2010-07-30T00:00:00","date_gmt":"2010-07-29T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/dr-vivish-thomas-vs-intelligence-inspector-on-30-july-2010"},"modified":"2017-02-07T10:58:33","modified_gmt":"2017-02-07T05:28:33","slug":"dr-vivish-thomas-vs-intelligence-inspector-on-30-july-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/dr-vivish-thomas-vs-intelligence-inspector-on-30-july-2010","title":{"rendered":"Dr.Vivish Thomas vs Intelligence Inspector on 30 July, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Dr.Vivish Thomas vs Intelligence Inspector on 30 July, 2010<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 23892 of 2010(J)\n\n\n1. DR.VIVISH THOMAS, MANAGING DIRECTOR,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. INTELLIGENCE INSPECTOR,\n                       ...       Respondent\n\n2. COMMERCIAL TAX OFFICER,\n\n3. STATE OF KERALA REPRESENTED\n\n4. VIJAYAN KUMAR,\n\n                For Petitioner  :SRI.C.K.SREEJITH\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice P.R.RAMACHANDRA MENON\n\n Dated :30\/07\/2010\n\n O R D E R\n                   P.R.RAMACHANDRA MENON, J.\n                          ---------------------------\n                      W.P.(C) No. 23892 OF 2010\n                          --------------------------\n                  Dated this the 30th day of July, 2010\n\n                           J U D G M E N T\n<\/pre>\n<p>         One &#8216;HIAB Crane&#8217; transported by the petitioner was<\/p>\n<p>intercepted on the way by the departmental authorities doubting<\/p>\n<p>evasion of tax and demanding security deposit, issuing notice under<\/p>\n<p>Section 47(2) of the KVAT Act, which was subjected to challenge by<\/p>\n<p>filing WP(C) No.22370\/2010 leading to Ext.P9 judgment. As per<\/p>\n<p>Ext.P9, this Court directed the concerned authority to finalise the<\/p>\n<p>adjudication proceedings within a specified time, directing the<\/p>\n<p>petitioner to produce a copy of the said judgment before the first<\/p>\n<p>respondent to take further steps.         Petitioner has now come before<\/p>\n<p>this Court stating that the jurisdiction is actually vested with the<\/p>\n<p>second respondent and that the proceedings are being sought to be<\/p>\n<p>finalised by the fourth respondent, who according to the petitioner, is<\/p>\n<p>actually in enemical terms with the petitioner thus seeking to direct<\/p>\n<p>the second respondent to deal with the matter.<\/p>\n<p>         2.    This Court finds it difficult to accept the proposition<\/p>\n<p>made by the petitioner.      What has been directed in Ext.P9 is to<\/p>\n<p>consider and finalise the adjudication proceedings by the concerned<\/p>\n<p>authority.    If the adjudication to be finalised by the concerned<\/p>\n<p>WPC No.23892\/2010<br \/>\n<span class=\"hidden_text\">                                    2<\/span><\/p>\n<p>respondent goes against the petitioner, it may be for him to challenge<\/p>\n<p>it further and the apprehension expressed by the petitioner does not<\/p>\n<p>deserve to be considered for the time being.<\/p>\n<p>          Interference is declined and the writ petition is dismissed.<\/p>\n<p>                                         P.R.RAMACHANDRA MENON<br \/>\n                                                      (JUDGE)<br \/>\nvps<\/p>\n<p>WPC No.23892\/2010<br \/>\n<span class=\"hidden_text\">                     3<\/span><\/p>\n<p>WPC No.23892\/2010<br \/>\n<span class=\"hidden_text\">                     4<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Dr.Vivish Thomas vs Intelligence Inspector on 30 July, 2010 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 23892 of 2010(J) 1. DR.VIVISH THOMAS, MANAGING DIRECTOR, &#8230; Petitioner Vs 1. INTELLIGENCE INSPECTOR, &#8230; Respondent 2. COMMERCIAL TAX OFFICER, 3. STATE OF KERALA REPRESENTED 4. VIJAYAN KUMAR, For Petitioner :SRI.C.K.SREEJITH For Respondent : [&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-3692","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>Dr.Vivish Thomas vs Intelligence Inspector on 30 July, 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\/dr-vivish-thomas-vs-intelligence-inspector-on-30-july-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dr.Vivish Thomas vs Intelligence Inspector on 30 July, 2010 - Free Judgements of Supreme Court &amp; 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