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High Court of KeralaWP(C)/19210/2015disposed of

Lipi Data Systems Ltd. v. The Assistant Commissioner

2015-06-26Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY, THE 26TH DAY OF JUNE 2015/5TH ASHADHA, 1937 WP(C).No. 19210 of 2015 (A) ---------------------------- PETITIONER:

------------------ LIPI DATA SYSTEMS LTD., 40/6185, 3RD FLOOR, SWAPNIL ENCLAVE, MARINE DRIVE, ERNAKULAM, COCHIN - 682 031, REPRESENTED BY K.PREM KUMAR, MANAGER, LIPI DATA SYSTEMS LTD.

BY ADV. SRI.K.M.CHERIAN RESPONDENT(S):

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

1. THE ASSISTANT COMMISSIONER, COMMERCIAL TAX DEPARTMENT, SPECIAL CIRCLE III, ERNAKULAM, KOCHI - 682 015.

2. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR- 678 625.

3. THE STATE OF KERAL, REPRESENTED BY THE SECRETARY, DEPARTMENT OF COMMERCIAL TAXES, SECRETARIAT, THIRUVANANTHAPURAM - 695 001.

BY GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26-06-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No. 19210 of 2015 (A) ---------------------------------------- APPENDIX PETITIONER'S EXHIBITS:

EXT. P1 :

PHOTOCOPY OF THE KVAT/CST REGISTRATION CERTIFICATE ISSUED BY THE FIRST RESPONDENT.

EXT. P2 PHOTOCOPY OF THE STOCK TRANSFER INVOICE NO.200007 DATED 3.6.15 ISSUED BY THE SELLER.

EXT. P3 :

PHOTOCOPY OF THE TRANSACTION SLIP NO.320704/PA01/39383/2015. EXT. P4 :

PHOTOCOPY OF THE NOTICE NO.OR.1208/9/15-16 DATED 10.6.2015 ISSUED BY THE SECOND RESPONDENT.

EXT. P5 :

PHOTOCOPY OF THE REPLY SUBMITTED BY THE PETITIONER TO THE SECOND RESPONDENT DATED 11.6.2015.

RESPONDENTS' EXHIBITS:

NIL.

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

A. MUHAMED MUSTAQUE, J.

-------------------------------------------- W.P.(C). No. 19210 of 2015 ------------------------------------------- Dated this the 26th day of June, 2015

J U D G M E N T

This writ petition is filed challenging Ext.P4 detention notice. The petitioner is a registered dealer. Petitioner's case is that, their goods were detained alleging misclassification. 2.

Heard the learned counsel for the petitioner as well as the learned Government Pleader.

3.

Taking note of the facts and circumstances, the goods shall be released to the petitioner on executing a simply bond without any further conditions.

The writ petition is disposed of.

Sd/- A. MUHAMED MUSTAQUE, JUDGE.

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