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High Court of KeralaWP(C)/15867/2015disposed of

Prathapan K.M v. The Intelligence Inspector

2015-05-283 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE THURSDAY, THE 28TH DAY OF MAY 2015/7TH JYAISHTA, 1937 WP(C).No. 15867 of 2015 (G) ---------------------------- PETITIONER:

------------------- PRATHAPAN K.M, PROPRIETOR, M/S.SOUTHERN GENSETS, 73B, KOTTAKKAL, MALAPPURAM.

BY ADVS.SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENT:

---------------------- THE INTELLIGENCE INSPECTOR, SQUAD NO.III, CAMP AT COMMERCIAL TAX CHECKPOST, WALAYAR - 678 624.

BY SENIOR GOVT. PLEADER SMT.SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28-05-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

mbr/

WP(C).No. 15867 of 2015 (G) ---------------------------------------- APPENDIX PETITIONER'S EXHIBITS:

------------------------------------ EXT. P1 :

TRUE COPY OF THE REGISTRATION CERTIFICATE UNDER KVAT ACT DATED 20.4.2015.

EXT. P2 :

TRUE COPY OF THE OEM CERTIFICATE ISSUED TO THE PETITIONER. EXT. P3 :

TRUE COPY OF THE INVOICE NO.0138 DATED 12.5.2015. EXT. P4 :

TRUE COPY OF THE NOTICE NO.OR.III/179/15-16/ ISSUED BY THE RESPONDENT UNDER SECTION 47(2) OF THE KVAT ACT DATED 26.5.2015.

EXT. P5 :

TRUE COPY OF THE RETURN FOR THE MONTH OF APRIL 2015 DATED 15.5.2015.

EXT. P6 :

TRUE COPY OF THE JUDGMENT IN W.P(C)NO.11309 OF 2012 DATED 15.5.2015.

EXT. P7 :

TRUE COPY OF THE JUDGMENT IN W.P(C)NO.14513 OF 2015 DATED 15.5.2015.

RESPONDENT'S EXHIBITS:

- NIL --------------------------------------- /TRUE COPY/ P.S. TO JUDGE mbr/

A.MUHAMED MUSTAQUE, J.

******************************************************* W.P.(C)No. 15867 of 2015 ******************************************************* Dated this the 28th day of May, 2015

JUDGMENT

Th petitioner's goods (Acoustic Enclosures) have been detained as per Ext.P4. The petitioner has been directed to furnish security deposit on the estimated value. The petitioner's case is that description of goods have been correctly shown in Ext.P3 invoice and there is no misclassification. The petitioner also paid advance tax. Considering the facts and circumstances, I am of the view, the petitioner is being a registered dealer, goods shall be released on executing a simple bond without sureties. The writ petition is disposed of as above.

Sd/- A.MUHAMED MUSTAQUE, JUDGE ln