Philips Electronics India Ltd v. The Intelligence Inspector
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 29TH DAY OF SEPTEMBER 2015/7TH ASWINA, 1937 WP(C).No. 23164 of 2013 (U) --------------------------------------- PETITIONER(S):
---------------------- PHILIPS ELECTRONICS INDIA LIMITED, VI/160B, KUTTIKATTUKARA JUMA MASJID COMPOUND, OPP:IAC, ALUPURAM, ERNAKULAM-683504, ERNAKULAM DISTRICT, REPRESENTED BY ITS AUTHORISED SIGNATORY, MR.KUMAR VENKITACHALAM.
BY ADVS.SRI.JOSEPH JERARD SAMSON RODRIGUES SRI.ROVIN RODRIGUES RESPONDENT(S):
-------------------------
1. THE INTELLIGENCE INSPECTOR, SQUAD NO.VI, COMMERCIAL TAXES, KOZHIKODE-673006 KOZHIKODE DISTRICT.
2. THE COMMERCIAL TAX OFFICER (ON DUTY), COMMERCIAL TAX CHECK POST, WALAYAR-678625, PALAKKAD DISTRICT.
3. THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAX CHECK POST, WALAYAR-678625, PALAKKAD DISTRICT.
BY GOVERNMENT PLEADER SMT.K.T.LILLY THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 29-09-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PJ
WP(C).No. 23164 of 2013 (U) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- P1:
TRUE PHOTOCOPY OF THE REGISTRATION CERTIFICATE OF THE PETITIONER.
P2:
TRUE PHOTOCOPY OF THE STOCK TRANSFER NOTE NO.288/2013 DATED 11.09.2013 FOR RS.1,50,00,000/- ISSUED BY PHILIPS ELECTRONICS INDIA LIMITED, BANGALORE.
P3:
TRUE PHOTOCOPY OF THE E-SUGAM FORM SL.NO.11410635991 DATED 11.09.2013, ISSUED BY PHILIPS ELECTRONICS INDIA LIMITED, BANGALORE. P4:
TRUE PHOTOCOPY OF THE E-CONSIGNMENT DECLARATION IN FORM 8F AS PER TOKEN NUMBER 320000/2013-14/1476024 DATED 12.09.2013 OF THE PETITIONEWR.
P5:
TRUE PHOTOCOPY OF THE NOTICE NO.VCR VI/589/13-14 DATED 12.09.2013, ISSUED BY THE INTELLIGENCE INSPECTOR, SQUAD NO.VI, COMMERCIAL TAXES, KOZHIKODE-6.
P6:
TRUE PHOTOCOPY OF THE OBJECTION LETTER DATED 13.09.2013, SUBMITTED BY THE PETITIONER ALONG WITH THE ORIGINAL DOCUMENTS. RESPONDENT(S)' EXHIBITS --------------------------------------- NIL.
/ TRUE COPY / P.S. TO JUDGE PJ
A.K.JAYASANKARAN NAMBIAR, J.
=========================================== W.P.(C). No. 23164 of 2013 ===================================================== Dated this the 29th day of September, 2015
JUDGMENT
The challenge in the writ petition is against Ext.P5 detention notice, that was issued by the 1st respondent detaining a consignment of goods that was being transported at the instance of the petitioner. During the pendency of the writ petition, the petitioner obtained release of the goods and the vehicle on fulfilling the conditions prescribed in the interim order dated 20.09.2013. The limited prayer of the petitioner at this stage is for a direction to the adjudicating authority to complete the adjudication proceedings expeditiously.
I have heard the learned counsel appearing for the petitioner as also the learned Government Pleader appearing for the respondents.
The learned Government Pleader would submit on instructions that the adjudicating authority, namely, The Intelligence Officer, Rapid Action-I, Commercial Tax Office, Edappally, has already sent notice to the petitioner in connection with the adjudication procedure and the adjudication procedure can be completed expeditiously. Taking note of the said
-2W.P.(C). No. 23164 of 2013 submission, I direct the Intelligence Officer, Rapid Action-I, Commercial Tax Office, Edappally, to complete the adjudication process, in connection with the detention that is impugned in the present writ petition, within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner. The petitioner shall produce a copy of the writ petition together with a copy of this judgment before the Intelligence Officer, Rapid Action-I, Commercial Tax Office, Edappally, for further action. The writ petition is disposed as above.
Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE das