High Court of KeralaWP(C)/17995/2015disposed of

M.Jayakrishnan 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. 17995 of 2015 (Y) ------------------------------------------ PETITIONER(S) :

-------------------------- M.JAYAKRISHNAN, 57, MARUTHAIMALAI MAIN ROAD, PN PUDUR POST COIMBATORE.

BY ADV. SRI.C.K.SREEJITH RESPONDENT(S):

----------------------------

1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, MANJESWAR- 671 323.

2. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST, MANJESWAR- 671 323.

3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX CHECK POST, MANJESWAR- 61 323.

4. THE STATE OF KERALA, REPRESENTED BY COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM- 695 001 BY GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16-06-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

MSD

WP(C).No. 17995 of 2015 (Y) ------------------------------------------ APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1: THE TRUE COPY OF REGISTRATION CERTIFICATE NO.TN 30 AC 3691.

EXHIBIT P2: THE TRUE COPY OF THE TRANSIT PASS IN FORM NO.7B UNDER RULE 68 OF KVAT RULES.

EXHIBIT P3: THE TRUE COPY OF THE TP 549/15-16 DATED 08.06.2015. RESPONDENT(S)' EXHIBITS ----------------------------------------- NIL //TRUE COPY// P.A.TO JUDGE Msd

A.MUHAMED MUSTAQUE, J.

------------------------------------ W.P.(C) No.17995 of 2015 ----------------------------------- Dated this the 16th day of June, 2015

J U D G M E N T

The petitioner challenges Ext.P3 detention notice in this writ petition. The reason for detaining the goods and the vehicle is that, the transit pass issued earlier was not surrendered at the exist check post.

2. The learned counsel for the petitioner submits that, the petitioner is prepared to furnish Bank Guarantee.

3. In view of the above, this Court finds that, on executing Bank Guarantee to the satisfaction of the demand, the goods and vehicle shall be released to the petitioner. The petitioner shall cooperate with Ext.P3 proceedings. The adjudication shall be completed within a period of three months.

This writ petition is disposed of as above.

Sd/- A.MUHAMED MUSTAQUE, JUDGE.