High Court of KeralaWP(C)/19675/2015disposed of

M/S. Butterfly Gandhimathy Appliances Ltd. v. The Intelligence Inspector, Squad No.Viii, Thevara

2015-06-303 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 30TH DAY OF JUNE 2015/9TH ASHADHA, 1937 WP(C).No. 19675 of 2015 (H) ---------------------------- PETITIONER :

------------------ M/S. BUTTERFLY GANDHIMATHY APPLIANCES LTD., 32/1487-C1, KOCHAPPILLY ROAD, PALARIVATTOM BY ADVS.SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD RESPONDENT :

-------------------- THE INTELLIGENCE INSPECTOR, SQUAD NO.VIII, COMMERCIAL TAXES, ERNAKULAM - 682016 BY SENIOR GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPPAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30-06-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 19675 of 2015 (H) APPENDIX PETITIONER'S EXHIBITS :

P1:

COPY OF THE REGISTRATION CERTIFICATE DT 27/6/2007 . P2:

COPY OF THE AGREEMENT DT 18/3/2015.

P3:

COPY OF THE LEASE AGREEMENT DT 14.2.2015.

P4:

COPY OF THE APPLICATION MADE ON 15/5/2015.

P5:

COPY OF CASH RECEIPT EVIDENCING PAYMENT OF FEE FOR THE REGISTRATION.

P6:

COPY OF THE CASH RECEIPT EVIDENCING ACCEPTANCE OF LICENCE FEE. P7:

COPY OF THE STOCK TRANSFER INVOICE BEARING NO. 1002365 DT 26/6/2015.

P7(a): COPY OF THE STOCK TRANSFER INVOICE BEARING NO. 1002366 DT 26/6/2015.

P7(b): COPY OF THE STOCK TRANSFER INVOICE BEARING NO. 1002369 DT 26/6/2015 P8:

COPY OF THE NOTICE DT 27/6/2015 IN RESPECT OF GOODS COVERED BY INVOICES NO. 1002365 AND 1002366 DT 26/6/2015. P9:

COPY OF THE NOTICE DT 27/6/2015 IN RESPECT DT 26/6/2015. RESPONDENT'S EXHIBITS :

NIL.

//TRUE COPY// P.A. TO JUDGE bp

A. MUHAMED MUSTAQUE, J.

-------------------------------------------- W.P.(C). No. 19675 of 2015 ------------------------------------------- Dated this the 30th day of June, 2015

J U D G M E N T

The petitioner is a registered dealer. Their stock transfer has been detained stating that there is no branch or godown at Puthussery, wherein the stock transfer is to be effected. 2.

Admittedly, the petitioner's registration certificate does not contain the above Branch. The petitioner submits that they have applied for registration much before the detention and Ext.P4 is the application made through online. The petitioner also produced lease deeds as per Ext.P3.

Taking note of the fact that, the petitioner is a registered dealer, the goods shall be released to the petitioner on executing a simple bond without sureties.

The writ petition is disposed of.

Sd/- A. MUHAMED MUSTAQUE, JUDGE.