High Court of KeralaWP(C)/17938/2015disposed of

Chithresan P v. Commercial Tax Inspector

2015-06-16Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 16TH DAY OF JUNE 2015/26TH JYAISHTA, 1937 WP(C).No. 17938 of 2015 (N) ---------------------------------------- PETITIONER(S):

---------------------- CHITHRESAN P, PROPRIETOR, PRIYAM AGENCIES, 1937/MVIII, CULLAN STREET, ALAPPUZHA.

BY ADVS.DR.K.B.MUHAMED KUTTY (SR.) SRI.K.M.FIROZ SMT.M.SHAJNA SRI.S.KANNAN RESPONDENT(S):

------------------------ 1.

COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR-678624.

COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST, WALAYAR-678624.

BY GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16-06-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 17938 of 2015 (N) ---------------------------------------- APPENDIX PETITIONERS' EXHIBITS ----------------------------------- P1:

COPY OF THE REGISTRATION CERTIFICATE DATED 8/6/07 ISSUED BY THE COMMERCIAL TAX OFFICER, 2ND CIRCLE, ALAPPUZHA P1(A): COPY OF THE REGISTRATION DETAILS OF THE PETITIONER P2:

COPY OF THE INVOICE NO.GB0000 1088 DATED 5/5/15 ISSUED BY GURUGAN HARYANA P3:

COPY OF THE TRANSACTION SLIP P4:

COPY OF THE NOTICE NO.OR/772/9A/15-16 DATED 17/5/15 ISSUED BY THE R1 TO THE PETITIONER P5:

COPY OF THE OBJECTION DATED 26/5/15 SUBMITTED BY THE PETITIONER BEFODRE THE R2 P6:

COPY OF THE INVOICE DATED 23/9/13 ISSUED BY LAKSHMI ENTERPRISES TO THE PETITIONER P6(A): COPY OF THE INVOICE DATED 27/5/15 ISSUED BY C&G ASSOCIATES PUTHUKKAD, THRISSUR P6(B): COPY OF THE INVOICE ISSUED BY KURIKKAL TRADERS, CHENGANNUR DATED 28/5/15 P6(C): COPY OF THE INVOICE ISSUED BY ALEPPEY PLYWOODS DATED 28/5/15 P6(D): COPY OF THE INVOICE ISSUED BY ALIF PAINTS, ALAPPUZHA DATED 28/5/15 P6(E): COPY OF THE INVOICE ISSUED BY ROYAL AUTO PAINTS, KALAMASSERY DATED 29/5/15 P6(F): COPY OF THE INVOICE ISSUED BY KERALA HADRWARE STORE DATED 17/5/15 P6(G): COPY OF THE INVOICE ISSUED BY SHEEEF STORES DASTED 27/5/15 RESPONDENTS' EXHIBIT ----------------------------------- NIL.

/ TRUE COPY / P.S. TO JUDGE PJ

A.MUHAMED MUSTAQUE, J.

------------------------------------ W.P.(C) No.17938 of 2015 ----------------------------------- Dated this the 16th day of June, 2015

J U D G M E N T

The petitioner, a registered dealer, transported G.P. Masking tapes. It was wrongly described as machine for working wood in transaction slip as well as in Form 8F declaration. For the said reason, the same was detained by Ext.P4 notice.

2. The case of the petitioner is that, merely because of an error crept in the description, the goods cannot be detained, otherwise the petitioner declared and shown the rate of tax correctly. The petitioner submits that, this was only packing materials and there is no attempt of tax evasion.

3. Considering the fact that the petitioner is a registered dealer and also taking note of the security demanded, I am of the view that, the goods shall be released to the petitioner on executing a simple bond without sureties.

This writ petition is disposed of as above.

Sd/- A.MUHAMED MUSTAQUE, JUDGE.