High Court of KeralaWP(C)/21430/2015disposed of

M/S.Berger Paints India Ltd: v. Commercial Tax Inspector

2015-07-153 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE WEDNESDAY, THE 15TH DAY OF JULY 2015/24TH ASHADHA, 1937 WP(C).No. 21430 of 2015 (C) --------------------------------------- PETITIONER(S):

---------------------- M/S.BERGER PAINTS INDIA LTD, DOOR NO.III/835 C, 1ST FLOOR, VALIYARA CHAMBERS, K.K.ROAD, CHEMBUMUKKU, COCHIN-682021, REPRESENTED BY ITS ADMINISTRATION EXECUTIVE SRI.P.G.PILLAI. BY ADVS.SRI.TOMSON T.EMMANUEL SRI.JENSON FRANCIS PAYANKAN RESPONDENT(S):

------------------------- 1.

COMMERCIAL TAX INSPECTOR, COMMERCIAL TAXES, OFFICE OF THE DEPUTY COMMISSIONER, KALLUPALAM, ALAPPUZHA-688001.

COMMERCIAL TAX OFFICER (WORKS CONTRACT), COMMERCIAL TAXES, OFFICE OF THE DEPUTY COMMISSIONER, KALLUPALAM, ALAPPUZHA-688001.

ASSISTANT COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE, MATTANCHERY AT ALUVA-683101.

BY GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15-07-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 21430 of 2015 (C) --------------------------------------- APPENDIX PETITIONERS' EXHIBITS ----------------------------------- P1:

COPY OF REGISTRATION CERTIFICATE DATED 23/5/14 UNDER THE KERALA VALUE ADDED TAX ACT ISSUED TO THE PETITIONR BY R3 P2:

COPY OF STOCK TRANSFER NOTE (STOCK TRANSFER INVOICE) NO.13883989 DATED 13/7/15 RAISED FROM AROOR BRANCH TO KOLLAM BRANCH FOR INTER-DEPOT STOCK TRANSFER OF PAINTS P2(A): COPY OF STOCK TRANSFER NOTE (STOCK TRANSFER INVOICE) NO.13884002 DATED 13/7/15 RAISED FROM AROOR BRANCH TO KOLLAM BRANCH FOR INTER-DEPOT STOCK TRANSFER OF PAINTS P3:

COPY OF ONLINE DELIVERY NOTE NO.321502/DN/17428/2015 DATED 13/7/15 RAISED AT 12.24 PM BY THE ADMINNISTRATIVE OFFICE OF THE PETITIONER AND MADE AVAILABLE TO AROOR BRANCH FOR TRANSPORTING PAINTS AS PER EXT.P2 AND P2(A) STOCK TRANSFER INVOICES P4:

COPY OF NOTICE OR NO.58/15-16 DATED 13/7/15 ISSUED BY R1 DEMANDING SECURITY DEPOSIT, U/S.47(2) OF THE KVAT ACT, ALLEGING THAT EXT.P3 DELIVER NOTE IS PHOTO COPY P5:

COPY OF REPLY DATED 14/7/15 SUBMITTED BY PETITIONER BEFORE R1 PRODUCING THE ORIGINAL PRINT OUT FROM THE ADMINISTRATIVE OFFICE P6:

COPY OF LETTER DATED 14/7/15 ISSUED TO PETITIONER BY R2 IN REUSING TO RELEASE THE DETAINED PAINTS AND TRANSPORT VEHICLE, DIRECTING TO REMIT SECUITY DEPOSIT.

RESPONDENTS' EXHIBITS -------------------------------------- NIL.

/ TRUE COPY / P.S. TO JUDGE PJ

A. MUHAMED MUSTAQUE, J.

-------------------------------------------- W.P(C). No. 21430 of 2015 ------------------------------------------- Dated this the 15th day of July, 2015

J U D G M E N T

The petitioner is a registered dealer. The goods have been detained as per Ext.P4 alleging that, petitioner is using original delivery note repeatedly.

The case of the petitioner is that, the delivery note was made through online digital signature and there is no intention to evade tax.

Considering the facts and circumstances, the goods shall be released to the petitioner on executing a simple bond without any further conditions.

This writ petition is disposed of.

Sd/- A. MUHAMED MUSTAQUE, JUDGE.