{"id":91435,"date":"2010-08-06T00:00:00","date_gmt":"2010-08-05T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/poly-glass-acrylic-manufacturing-vs-the-intelligence-inspector-on-6-august-2010-2"},"modified":"2017-11-15T18:45:22","modified_gmt":"2017-11-15T13:15:22","slug":"poly-glass-acrylic-manufacturing-vs-the-intelligence-inspector-on-6-august-2010-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/poly-glass-acrylic-manufacturing-vs-the-intelligence-inspector-on-6-august-2010-2","title":{"rendered":"Poly Glass Acrylic Manufacturing &#8230; vs The Intelligence Inspector on 6 August, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Poly Glass Acrylic Manufacturing &#8230; vs The Intelligence Inspector on 6 August, 2010<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 24726 of 2010(M)\n\n\n1. POLY GLASS ACRYLIC MANUFACTURING CO.(P)\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE INTELLIGENCE INSPECTOR,SQUAD NO.V,\n                       ...       Respondent\n\n2. THE INSPECTING ASSISTANT COMMISSIONER\n\n                For Petitioner  :SRI.R.MURALIDHARAN (AROOR)\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice P.R.RAMACHANDRA MENON\n\n Dated :06\/08\/2010\n\n O R D E R\n                   P.R.RAMACHANDRA MENON, J\n                  ---------------------------\n                     W.P(C) No.24726 of 2010-M\n                  ----------------------------\n              Dated this the 6th day of August, 2010.\n\n                           J U D G M E N T\n<\/pre>\n<p>      The petitioner is a trader in Haryana, who imported some<\/p>\n<p>goods from China to Kochi, from where it was being taken to<\/p>\n<p>Haryna in vehicle bearing No.KL 08 AH 5156,      when the same was<\/p>\n<p>intercepted on the way on 22.7.2010 by the concerned respondent,<\/p>\n<p>issuing Ext.P2 under Section 47(2) of the KVAT Act, doubting<\/p>\n<p>evasion of tax and demanding security deposit to the extent as<\/p>\n<p>specified therein.\n<\/p>\n<p>      2.    The learned counsel for the petitioner submits that, even<\/p>\n<p>though the factual position has been sought to be explained by<\/p>\n<p>filing Ext.P3 objection, the same has not been properly considered<\/p>\n<p>by the concerned respondent and the detention still continues,<\/p>\n<p>which made the petitioner to approach this Court.<\/p>\n<p>      3.    The learned Government Pleader, with reference to the<\/p>\n<p>materials on record submits that, this is a clear instance of evasion<\/p>\n<p>of tax, which made the respondents to demand security deposit vide<\/p>\n<p>Ext.P2.   The insinuating circumstances noted in Ext.P2 are also<\/p>\n<p><span class=\"hidden_text\">W.P(C) No.24726 of 2010-M           2<\/span><\/p>\n<p>specifically referred to by the learned Government Pleader.<\/p>\n<p>However, this Court finds that this a matter which requires to be<\/p>\n<p>adjudicated by the concerned authority, in accordance with the<\/p>\n<p>relevant provisions of law.\n<\/p>\n<p>      4.    The learned counsel for the petitioner submits that, the<\/p>\n<p>petitioner is ready and willing to have the goods unloaded at the<\/p>\n<p>place pointed out by the respondents, so as to have the vehicle<\/p>\n<p>released, simultaneously pointing out that the petitioner shall meet<\/p>\n<p>the necessary expenses in this regard.\n<\/p>\n<p>      5.    In the above circumstances, there will be a direction to<\/p>\n<p>cause the materials to be off-loaded at the proper place to be<\/p>\n<p>pointed out by the respondents, forthwith, at any rate within two<\/p>\n<p>days from the receipt of a copy of this judgment and the vehicle<\/p>\n<p>shall be released accordingly. This will be without prejudice to the<\/p>\n<p>right of the respondents to pursue the adjudication proceedings, if<\/p>\n<p>any,     which shall be finalised, in accordance with law, as<\/p>\n<p>expeditiously as possible, at any rate within one month from the<\/p>\n<p>date of receipt of a copy of this judgment.\n<\/p>\n<p>            The Writ Petition is disposed of.\n<\/p>\n<\/p>\n<p>                               P.R.RAMACHANDRA MENON<br \/>\n                                        JUDGE<\/p>\n<p><span class=\"hidden_text\">W.P(C) No.24726 of 2010-M    3<\/span><\/p>\n<p>ab<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Poly Glass Acrylic Manufacturing &#8230; vs The Intelligence Inspector on 6 August, 2010 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 24726 of 2010(M) 1. POLY GLASS ACRYLIC MANUFACTURING CO.(P) &#8230; Petitioner Vs 1. THE INTELLIGENCE INSPECTOR,SQUAD NO.V, &#8230; Respondent 2. THE INSPECTING ASSISTANT COMMISSIONER For Petitioner :SRI.R.MURALIDHARAN (AROOR) 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-91435","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>Poly Glass Acrylic Manufacturing ... vs The Intelligence Inspector on 6 August, 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\/poly-glass-acrylic-manufacturing-vs-the-intelligence-inspector-on-6-august-2010-2\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Poly Glass Acrylic Manufacturing ... vs The Intelligence Inspector on 6 August, 2010 - Free Judgements of Supreme Court &amp; 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