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High Court of KeralaWP(C)/25109/2015disposed of

Javed Akhthar v. Commercial Tax Inspector

2015-08-18Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 18TH DAY OF AUGUST 2015/27TH SRAVANA, 1937 WP(C).No. 25109 of 2015 (K) ---------------------------------------- PETITIONER(S):

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

JAVED AKHTHAR, AGED 38 YEARS, S/O.SHAMIIN UDDIN, PROPRIETOR, CHOICE FOOTWEAR MATERIALS, 44/1074 (B6), POTTAKUZHY JUNCTION, KALOOR, KOCHI - 17.

2.

K.K.RAZICH, S/O.YOUSUF V.P., AGED 40 YEARS, PROPRIETOR, M/S.FASHION LEATHRERS, DOOR NO.57/478, CARRIER STATION ROAD, ERNAKULAM, KOCHI - 16.

3.

GOLDEN LEATHERS, BADRA BUILDING, SRM ROAD, ERNAKULAM, S.D.COMPLEX, KALATHIPARAMBIL ROAD, ERNAKULAM, KOCHI - 682 016, REPRESENTED BY ITS PARTNER M.SIDDHIQUE, AGED 38 YEARS, S/O.UMMER. BY ADVS.SRI.K.M.FIROZ SMT.M.SHAJNA SRI.S.KANNAN RESPONDENT(S):

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

COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR 0 676 628. 2.

TOPSIA ESTATES PVT. LIMITED, 456/5, MINI STREET, CHENNAI - 600 079 (INDIA).

R1 BY SENIOR GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18-08-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: msv/

WP(C).No. 25109 of 2015 (K) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS:

-------------------------------------- EXT.P1: A TRUE COPY OF THE REGISTRATION CERTIFICATE OF THE 1ST PETITIONER.

EXT.P1(a): A TRUE COPY OF THE REGISTRATION DETAILS OF THE 2ND PETITIONER. EXT.P1(b): A TRUE COPY OF THE REGISTRATION DETAILS OF THE 3RD PETITIONER. EXT.P2: A TRUE COPY OF THE INVOICE ISSUED BY THE 2ND RESPONDENT TO THE 1ST PETITIONER DTD.2.5.2015.

EXT.P2(a): TRUE COPY OF THE INVOICE ISSUED BY THE 2ND RESPONDENT TO THE 3RD PETITIONER DTD.8.5.2015.

EXT.P3: TRUE COPY OF THE DETENTION NOTICE DTD.12.5.2015 ISSUED TO THE 1ST PETITIONER.

EXT.P3(a): TRUE COPY OF THE DETENTION NOTICE DTD.12.5.2015 ISSUED TO THE 2ND PETITIONER.

EXT.P3(b): TRUE COPY OF DETENTION NOTICE DTD.12.5.2015 ISSUED TO THE 3RD PETITIONER.

EXT.P4: TRUE SAMPLE COPY OF THE BILL OF ENTRY ISSUED IN FAVOUR OF THE 2ND RESPONDENT IN RESPECT OF PU FABRIC (COATED FABRIC). EXT.P5: TRUE COPY OF THE OBJECTION SUBMITTED BY THE 1ST PETITIONER DTD.14.5.2015 BEFORE THE COMMERCIAL TAX OFFICER, WALAYAR. RESPONDENT(S)' EXHIBITS:

----------------------------------------- NIL //TRUE COPY// P.S.TO JUDGE.

Msv/

A.MUHAMED MUSTAQUE, J.

***************************************************************************** W.P.(C) No.25109 of 2015 ****************************************************************************** Dated this the 18th day of August, 2015

JUDGMENT

The petitioners approached this Court challenging detention notice. The issue in this writ petition is regarding mis-classification. 2.

According to the petitioner, the transported goods are 'Textile Fabrics'. On verification, it is stated as 'P U Leather'. The petitioners assert that it is only a 'Textile Coated Fabrics'. In view of the disputed question, this Court is of the view that the goods shall be released to the petitioners on executing a simple bond without sureties. However, before releasing the goods, a sample of the goods shall be taken in the presence of petitioners and the same shall be kept in a sealed cover for the purpose of adjudication.

The writ petition is disposed of as above.

Sd/- A.MUHAMED MUSTAQUE, JUDGE ln