M/S.Vejoy Electricals v. Intelligence Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE THURSDAY, THE 23RD DAY OF JULY 2015/1ST SRAVANA, 1937 WP(C).No. 22321 of 2015 (M) ----------------------------------------- PETITIONER(S):

---------------------- M/S.VEJOY ELECTRICALS, BANERJEE ROAD, KOCHI-682031, REPRESENTED BY ITS AUTHORISED SIGNATORY MR.VIPIN VARGHESE.

BY ADV. SRI.A.KUMAR RESPONDENT(S):

------------------------- INTELLIGENCE OFFICER, SQUAD NO.IV, MATTANCHERRY AT MINI CIVIL STATION, ALUVA-683101.

BY GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-07-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

PJ

WP(C).No. 22321 OF 2015 (M) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXT.P1:

A TRUE COPY OF THE INVOICE DATED 29/6/15 EXT.P2:

TRUE COPY OF THE FORM 8FDATED 30/6/15 EXT.P3:

TRUE COPY OF THE NOTICE DATED 6/7/15 EXT.P4:

TRUE COPY OF THE REPLY DATED NIL.

RESPONDENT(S)' EXHIBITS --------------------------------------- NIL.

/ TRUE COPY / P.S. TO JUDGE PJ

A.MUHAMED MUSTAQUE, J.

***************************************************************************** W.P.(C) No. 22321 of 2015 ****************************************************************************** Dated this the 23rd day of July, 2015

JUDGMENT

The petitioner is a registered dealer. They approached this Court challenging Ext.P3 detention notice. The reason for detention is that the value declared in Form 8F is less than the invoice value and there is an attempt to evade tax due to the State Exchequer.

Considering the nature of the reason for detention, I am of the view, the goods shall be released to the petitioner on executing a simple bond without sureties.

The writ petition is disposed of as above.

Sd/- A.MUHAMED MUSTAQUE, JUDGE ln