{"id":99739,"date":"2010-08-19T00:00:00","date_gmt":"2010-08-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/hdfc-bank-ltd-vs-the-intelligence-officer-on-19-august-2010"},"modified":"2016-11-30T13:58:13","modified_gmt":"2016-11-30T08:28:13","slug":"hdfc-bank-ltd-vs-the-intelligence-officer-on-19-august-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/hdfc-bank-ltd-vs-the-intelligence-officer-on-19-august-2010","title":{"rendered":"Hdfc Bank Ltd vs The Intelligence Officer on 19 August, 2010"},"content":{"rendered":"
Kerala High Court<\/div>\n
Hdfc Bank Ltd vs The Intelligence Officer on 19 August, 2010<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 26422 of 2010(C)\n\n\n1. HDFC BANK LTD,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE INTELLIGENCE OFFICER,\n                       ...       Respondent\n\n2. THE DEPUTY COMMISSIONER (APPEALS)\n\n                For Petitioner  :SRI.JOSEPH JERARD SAMSON RODRIGUES\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice P.R.RAMACHANDRA MENON\n\n Dated :19\/08\/2010\n\n O R D E R\n                   P.R.RAMACHANDRA MENON, J\n                  ---------------------------\n                     W.P(C) No. 26422 of 2010-C\n                  ----------------------------\n              Dated this the 19th day of August, 2010.\n\n                            J U D G M E N T\n<\/pre>\n
      The petitioner is challenging the sustainability of the condition<\/p>\n
imposed by the appellate authority as per Ext.P4 order, whereby the<\/p>\n
petitioner has been directed to satisfy 50 % of the disputed liability<\/p>\n
and to furnish sufficient security bond for the balance amount, so<\/p>\n
as to avail the benefit of interim stay during the period of appeal.<\/p>\n
      2. The case of the petitioner is that, the vehicles concerned,<\/p>\n
which have been hypothecated with the Bank, in connection with the<\/p>\n
advance arranged in favour of the persons concerned, are liable to<\/p>\n
be sold in auction for realizing the amount due to the financier.<\/p>\n
Such an instance will not attract the tax liability; especially when<\/p>\n
such vehicles have already suffered tax at the first instance of sale,<\/p>\n
submits the learned counsel for the petitioner.<\/p>\n
      3.    Heard the learned Government Pleader as well, who<\/p>\n
submits that, the issue is squarely covered by the decision rendered<\/p>\n
by this Court in Federal Bank Limited and Others Vs. State of Kerala<\/p>\n
[ (2003) 11 KTR 327 (Ker) ]      Special emphasis is also given to the<\/p>\n
W.P(C) No. 26422 of 2010-C               2<\/span><\/p>\n
observation made in paragraph 7 of the judgment, wherein it is<\/p>\n
stated as follows:\n<\/p>\n
      “The crucial question that arise for consideration in this case is as
\n      to whether the activity of auction sale of gold ornaments or other
\n      valuables pledged by the customers as security for the loans taken
\n      by them from the banks for realization of the loan amount with
\n      interest can be said to attract the provisions of the Act making the
\n      bank liable to pay tax under the Act on such transactions”.<\/p>\n
       4.   The learned counsel for the petitioner submits that, the<\/p>\n
above decision is not at all attracted to the case in hand, as there is<\/p>\n
no instances of ‘pledge’ at all but for ‘hypothecation’ of the vehicle.<\/p>\n
It is also contended that, the factum of ‘hypothecation’ is entirely<\/p>\n
different from the instance of ‘pledge’. Reliance is also sought to be<\/p>\n
placed on the definition of the term ‘dealer’ under Section 2 (xv) (f)<\/p>\n
and the meaning of the term ‘hypothecation’ as given in dictionary;<\/p>\n
the same having not been defined in KVAT Act.<\/p>\n
       5. The learned Government Pleader made a reference to the<\/p>\n
definition of the term ‘business’ in 2 (ix) (a) (b), which is extracted<\/p>\n
below:\n<\/p>\n
          (ix) “business” includes —\n<\/p><\/blockquote>\n
                 (a) any trade, commerce, manufacture or any adventure
\n                 or concern in the nature of trade, commerce of
\n                 manufacture, whether or not such trade, commerce,<\/p>\n
W.P(C) No. 26422 of 2010-C           3<\/span><\/p>\n
               manufacture, adventure or concerns is carried on with a
\n               motive to make gain or profit and whether or not any
\n               profit accrues from such trade, commerce, manufacture,
\n               adventure or concern; and\n<\/p><\/blockquote>\n
               (b) any transaction in connection with or incidental or
\n               ancillary  to  such  trade,  commerce,    manufacture,
\n               adventure or concern;\n<\/p><\/blockquote>\n<\/blockquote>\n
      It is pointed out that, by virtue of the above definition, any<\/p>\n
transactions incidental, commercial or manufacture will come within<\/p>\n
the purview of the taxable event and as such, the impugned order<\/p>\n
does not call for any interference.\n<\/p>\n
      6. Considering the facts and circumstances, this Court finds<\/p>\n
that, the basic issue is rather a ‘question of law’, which has to be<\/p>\n
resolved by considering the merits of the Revision Petition.<\/p>\n
Accordingly, the second respondent is directed to consider Ext.P2<\/p>\n
Revision Petition and pass final orders in accordance with law, also<\/p>\n
with reference to the relevant judicial precedents, of course after<\/p>\n
giving an opportunity of hearing to both the sides. This shall be<\/p>\n
done as expeditiously as possible, at any rate, within two months<\/p>\n
from the date of receipt of a copy of the judgment. It is made clear<\/p>\n
that till such final orders are passed on the revision petition, no<\/p>\n
coercive steps shall be pursued against the petitioner for realization<\/p>\n
W.P(C) No. 26422 of 2010-C        4<\/span><\/p>\n
of the ‘penalty’, on condition that petitioner furnishes ‘bank<\/p>\n
guarantee’ for the amount involved.\n<\/p>\n
      The Writ Petition is disposed of.\n<\/p>\n<\/p>\n
                                          Sd\/-\n<\/p>\n
                              P.R.RAMACHANDRA MENON
\n                                        JUDGE<\/p>\n
                             \/\/True Copy\/\/<\/p>\n
                                        P.A to Judge
\nab<\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court Hdfc Bank Ltd vs The Intelligence Officer on 19 August, 2010 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 26422 of 2010(C) 1. HDFC BANK LTD, … Petitioner Vs 1. THE INTELLIGENCE OFFICER, … Respondent 2. THE DEPUTY COMMISSIONER (APPEALS) For Petitioner :SRI.JOSEPH JERARD SAMSON RODRIGUES For Respondent : No Appearance […]<\/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-99739","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nHdfc Bank Ltd vs The Intelligence Officer on 19 August, 2010 - Free Judgements of Supreme Court & 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\/hdfc-bank-ltd-vs-the-intelligence-officer-on-19-august-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Hdfc Bank Ltd vs The Intelligence Officer on 19 August, 2010 - 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