High Court of KeralaWP(C)/20787/2015disposed of

Razak Mohammed 45 v. Commercial Tax Officer

2015-07-10Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY, THE 10TH DAY OF JULY 2015/19TH ASHADHA, 1937 WP(C).No. 20787 of 2015 (W) ---------------------------- PETITIONER :

------------------ RAZAK MOHAMMED, PROPRIETOR, 45 AGED 45 YEARS, M/S. CRESCENT TRADERS, CHALISSERY, PERUMANNUR, PALAKKAD DISTRICT BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS :

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1. COMMERCIAL TAX OFFICER, PATTAMBI - 679303.

2. INTELLIGENCE INSEPCTOR, INVESTIGATION BRANCH, DEPARTMENT OF COMMERCIAL TAXES, MALAPPURAM - 676 505 R1 & R2 BY GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10-07-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 20787 of 2015 (W) APPENDIX PETITIONER'S EXHIBITS :

P1:

COPY OF DELIVERY NOTE OF THE PETITIONER DT 2/7/2015. P2:

COPY OF NOTICE IN FORM NO. 17A ISSUED BY THE R2. P3:

COPY OF REPLY FILED BY THE PETITIONER BEFORE THE R2. P3(a): COPY OF PURCHASE BILLS OF THE PETITIONER. P4:

COPY OF NOTICE IN FORM NO. 17A ISSUED BY THE R2. P5:

COPY F REPLY FILED BY THE PETITIONER BEFORE THE R2. RESPONDENT'S EXHIBITS :

NIL.

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

A. MUHAMED MUSTAQUE, J.

-------------------------------------------- W.P(C). No. 20787 of 2015 ------------------------------------------- Dated this the 10th day of July, 2015

J U D G M E N T

The petitioner is a registered dealer.

Petitioner has approached this Court challenging detention of Arecanuts. Petitioner's case is that, this has been purchased from different Agriculturalists in and around Edakkara, Nilambur, after raising purchase bills. 3.

It is found out by the authority that, purchase bills do not disclose address and phone number of the Agriculturalists.

In the facts and circumstances, I am of the view that, the goods shall be released to the petitioner on executing a simple bond without any further conditions. However, the petitioner shall furnish the address and phone number of the Agriculturalists to the authority before releasing the goods. This writ petition is disposed of.

Sd/- A. MUHAMED MUSTAQUE, JUDGE.