M/S. Hi-Life Iron Metals India Pvt Ltd v. The Intelligence Inspector

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 9TH DAY OF JUNE 2015/19TH JYAISHTA, 1937 WP(C).No. 17153 of 2015 (T) ---------------------------- PETITIONER :

--------------------- M/S. HI-LIFE IRON METALS INDIA PVT. LTD., KOOTTUPATHA, PALAKKAD REPRESENTED BY ITS MANAGING DIRECTOR P.Y. MOHAMMED NISTHAR.

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

------------------------ THE INTELLIGENCE INSPECTOR SPECIAL SQUAD NO. IX, DEPARTMENT OF COMMERCIAL TAXES PALAKKAD - 678 001.

BY SR. GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-06-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

Mn ...2/-

WP(C).No. 17153 of 2015 (T) APPENDIX PETITIONER'S EXHIBITS :

EXT.P1 : COPY OF THE INVOICE NO. 279 DATED 5.6.2015. EXT.P2 COPY OF THE DELIVERY NOTE NO. 320902/DN/30590/2015 DATED 5.6.2015.

EXT.P3 COPY OF THE NOTICE NO. VC/SP/134/15-16 DATED 5-6-2015 UNDER SECTION 47(2) OF THE KERALA VALUE ADDED TAX ACT ISSUED BY RESPONDENT.

RESPONDENT'S EXHIBITS : NIL //TRUE COPY// P.A. TO JUDGE Mn

A.MUHAMED MUSTAQUE, J.

------------------------------------ W.P.(C) No.17153 of 2015 ----------------------------------- Dated this the 9th day of June, 2015

J U D G M E N T

The petitioner, a registered dealer, has approached this Court challenging detention of his goods as per Ext.P3 notice. As per Ext.P3 notice, the petitioner has been directed to furnish security deposit of 14,890/-.

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2. Heard the learned counsel for the petitioner as well as the learned Government Pleader for the respondents. In view of the facts and circumstances of the case, this Court finds that there is no need for detaining the goods. The same shall, therefore, be released to the petitioner on execution of a simple bond without sureties.

This writ petition is disposed of as above.

Sd/- A.MUHAMED MUSTAQUE, JUDGE.

AV