High Court of KeralaWP(C)/13934/2015disposed of

M/S. Luker India v. The State Of Kerala

2015-05-08Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY, THE 8TH DAY OF MAY 2015/18TH VAISAKHA, 1937 WP(C).No. 13934 of 2015 (N) ---------------------------- PETITIONER(S):

-------------------------- M/S. LUKER INDIA, 34/1912C, MATTATHIL LANE, BTS ROAD, EDAPPALLY, ERNAKULAM, REPRESENTED BY ITS PARTNER V.P. ANTONY.

BY ADVS.SRI.A.A.ZIYAD RAHMAN, SRI.LAL K.JOSEPH, SRI.V.S.SHIRAZ BAVA, SRI.JOSEPH KURIAN VALLAMATTAM.

RESPONDENTS:- --------------------------

1. THE STATE OF KERALA, REPRESENTED BY ITS COMMISSIONER TO DEPARTMENT OF COMMERCIAL TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 001.

2. THE COMMERCIAL TAXES INSPECTOR, DEPARTMENT OF COMMERCIAL TAXES, COMMERCIAL TAX CHECK POST, WALAYAR, PALAKKAD DISTRICT-675 110.

BY GOVT. PLEADER SRI.BOBBY JOHN PULICKAPARAMBIL. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-05-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

rs.

WP(C).No. 13934 of 2015 (N) APPENDIX PETITIONER'S EXHIBITS:- EXHIBIT P1. TRUE COPY OF THE BILL OF LADING DATED 16.04.2015. EXHIBIT P2. TRUE COPY OF THE BILL OF ENTRY DATED 01.05.2015. EXHIBIT P3. TRUE COPY OF THE GOODS CONSIGNMENT NOTE DATED 02.05.2015.

EXHIBIT P3(A) TRUE COPY OF THE FORM KK DATED 01.05.2015. EXHIBIT P4. TRUE COPY OF THE FORM 8FA DATED NIL. EXHIBIT P4(A). TRUE COPY OF THE DELIVERY NOTE DATED 02.05.2015. EXHIBIT P4(B). TRUE COPY OF THE E-CONSIGNMENT DECLARATION IN FORM 8F DATED 03.05.2015.

EXHIBIT P5. TRUE COPY OF THE NOTICE DATED 03.05.2015 ISSUED UNDER SECTION 47(2) OF THE KVAT ACT.

EXHIBIT P6. TRUE COPY OF THE OBJECTION DATED 04.05.2015. EXHIBIT P7. TRUE COPY OF THE REVISED NOTICE BEARING O.R.NO.102/1/15-16 DATED 05.05.2015.

RESPONDENT'S EXHIBITS:- NIL.

//TRUE COPY// P.A. TO JUDGE rs.

A.MUHAMED MUSTAQUE, J.

******************************************************* W.P.(C) No.13934 of 2015 ******************************************************* Dated this the 8th day of May, 2015

JUDGMENT

The petitioner approached this Court seeking a direction to release the goods detained by the second respondent as per Exts.P5 and P7. As per Ext.P7, the petitioner is directed to furnish the security deposit of the double the tax amount. Considering the facts and circumstances, the petitioner shall be permitted to release the goods on deposit of Rs.7,35,910/-(Rupees seven lakhs thirty five thousand nine hundred and ten only) and executing a bond for the remainder. The writ petition is disposed of as above.

Sd/- A.MUHAMED MUSTAQUE, JUDGE ln