Paramount Ltd. v. Intelligence Inspector
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 12TH DAY OF MAY 2015/22ND VAISAKHA, 1937 WP(C).No.13985 of 2015 (W) ---------------------------------------- PETITIONER:
------------------- PARAMOUNT LTD.,VI/187,188,189, VAYALIL ROAD,THIRUVANKULAM, ERNAKULAM (DISTRICT), (REP BY PUSHKAR KUMAR S SHAH, MANAGER) BY ADVS.SRI.K.N.SREEKUMARAN SRI.P.D.UNNIKKANNAN NAIR RESPONDENT'S:
------------------------- 1.
INTELLIGENCE INSPECTOR,SQUAD NO.VIII, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM CAMP AT COMMERCIAL TAX CHECK POST, WALAYAR-676622.
2.
COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR-676622.
BY GOVT. PLEADER SRI.LIJU V.STEPHEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12-05-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
pk
WP(C).No.13985 of 2015 (W) ---------------------------------------- APPENDIX PETITIONER'S EXHIBITS:
------------------------------------ EXT.P1:TRUE COPIES OF THE INVOICES BEARING NO.SPIPL/100/E39 & E40 DTD 28/4/2015 ISSUED BY M/S.SILVERLINE POWER INFRASTRUCTURE P LTD, VADODARA TO THE PETITIONER.
EXT.P2:TRUE COPY OF THE NOTICE NO.OR 96/15-16 DTD 2/5/2015 ISSUED BY THE IST RESPONDENT TO THE PETITIONER.
RESPONDENT'S EXHIBITS:
NIL --------------------------------------- //TRUE COPY// P.S. TO JUDGE pk
A.MUHAMED MUSTAQUE, J.
========================= W.P(C).No.13985 of 2015 ============================ Dated this the 12th day of May, 2015
JUDGMENT
Petitioner is a registered dealer under the KVAT & CST Acts on the rolls of the Commercial Tax Officer (Works Contracts), Ernakulam and is engaged in the construction of one effluence treatment plant for BPCL at Ambalamughal on contract basis. The first respondent intercepted petitioner's consignment demanding security deposit on suspected attempt at evasion of tax. Petitioner approached this Court on account of detention of goods by the respondents.
2.
Considering the facts and circumstances, there shall be a direction to the first respondent to release the goods detained on executing a simple bond.
The Writ Petition is disposed of.
Sd/- A.MUHAMED MUSTAQUE, JUDGE.
Sbna/12/05/15