Aksons Plywoods v. Intelligence Inspector

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE WEDNESDAY, THE 3RD DAY OF JUNE 2015/13TH JYAISHTA, 1937 WP(C).No. 16574 of 2015 (V) ---------------------------- PETITIONER ----------- AKSONS PLYWOODS AGED 41 YEARS Edappana, Okkal, Perumbavoor - 683 550 represented by its partner Basheer. K.A., S/O. K.K.Abdul Rahiman, aged 41 years, Koottayi House, Rayonpuram Post, Perumbavoor BY ADVS.SRI.K.M.FIROZ SMT.M.SHAJNA SRI.S.KANNAN RESPONDENT:

----------- INTELLIGENCE INSPECTOR Squad No.VI, Department of Commercial Taxes, Ernakulam, Facilitation Center Eloor, Ernakulam. 683 526 BY GOVERNMENT PLEADER SMT. SHOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03-06-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JM/

W.P.(c) No.16574 OF 2015 APPENDIX PETITIONER'S EXHIBITS P1:

COPY OF THE REGISTRATION CERTIFICATE OF THE PETITIONER UNDER KERALA VALUE ADDED TAX RULES, 2005.

P2:

COPY OF THE NOTICE DATED 2.6.2015 BEARING No.OR/VI/430/15-16 ISSUED BY THE RESPONDENT.

P3:

COPY OF THE INVOICE DATED 1.6.2015 BEARING NO.10 ISSUED BY THE PETITIONER TO M/S.NIRMALA AGENCIES.

P4:

COPY OF DELIVERY NOTE BEARING SL.NO.21512/DN/8120/2015 (DOWN LODED ONLINE) P5:

COPY OF THE ADVANCE TAX UTILISATION RECEIPT IN FORM NO.8F.DATED 2.6.2015.

RESPONDENTS EXHIBITS: NIL \\ TRUE COPY \\ PA TO JUDGE jm/

A.MUHAMED MUSTAQUE, J.

-------------------------------------------- W.P.(C).No. 16574 of 2015 ---------------------------------------------------- Dated this the 28th day of May,2015

J U D G M E N T

------------------------- The petitioner, who is a registered dealer, challenges Ext.P2 detention notice.

2.

Considering the nature of demand made in the detention notice, the goods shall be released to the petitioner on executing a simple bond without sureties. The writ petition is disposed of as above.

A.MUHAMED MUSTAQUE, JUDGE jm/