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High Court of KeralaWP(C)/23492/2015disposed of

Reckitt Benckiser (India) Pvt. Ltd. v. Commissioner Of Commercial Taxes

2015-08-04Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 4TH DAY OF AUGUST 2015/13TH SRAVANA, 1937 WP(C).No. 23492 of 2015 (J) ---------------------------- PETITIONER:

------------------- RECKITT BENCKISER (INDIA) PRIVATE LTD., HAVING ITS REGISTERED OFFICE AT 227, OKHLA INDUSTRIAL AREA, PHASE-III, NEW DELHI - 110 020, THROUGH ITS AUTHORISED SIGNATORY, MR.PIYUSH KALRA.

BY ADVS.SRI.P.RADHAKRISHNAN (1) SRI.MADHU RADHAKRISHNAN SRI.NELSON JOSEPH SRI. M.D.JOSEPH RESPONDENT(S):

--------------------------

1. COMMISSIONER OF COMMERCIAL TAXES, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM, KERALA.

2. INTELLIGENCE INSPECTOR, SQUAD NO.V, OFFICE OF INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KOZHIKODE, KERALA.

BY SENIOR GOVT. PLEADER SMT.SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04-08-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No. 23492 of 2015 (J) --------------------------------------- APPENDIX PETITIONERS' EXHIBITS:

EXT. P1 :

TRUE COPY OF THE NOTICE DATED 22.7.2015 ISSUED BY THE 2ND RESPONDENT.

EXT. P2 :

TRUE COPY OF STOCK TRANSFER INVOICE AND OTHER DOCUMETS. EXT. P3 :

TRUE COPY OF ORDER PASSED BY THE SUPREME COURT IN APPEAL NO.19966/2009 DATED 18.1.2010.

EXT. P4 :

TRUE COPY OF LAST MONTHLY RETURN FOR THE MONTH OF JUNE 2015 (TAX PAYERS COUNTERFOIL) EXT. P5 :

TRUE COPY OF JUDGMENT OF THIS HON'BLE COURT IN WP(C)2487/2010 DATED 10.1.2013.

EXT. P6 :

TRUE COPY OF JUDGMENT OF THIS HON'BLE COURT IN WP(C) 18972/2013 DATED 30.7.2013.

EXT. P7 :

TRUE COPY OF JUDGMENT OF HON'BLE TRIPURA HIGH COURT IN WP(C)191/2014.

RESPONDENTS' EXHIBITS:

NIL.

//TRUE COPY// P.S. TO JUDGE mbr/

A.MUHAMED MUSTAQUE, J.

***************************************************************************** W.P.(C) No.23492 of 2015 ****************************************************************************** Dated this the 4th day of August, 2015

JUDGMENT

The petitioner have approached this Court challenging detention notice. The goods under transport is 'Dettol'. In 8 F declaration, it is shown as medicine. The only issue is regarding mis-classification.

Considering the nature of the issue, 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