Southern Distributors v. Commercial Tax Inspector
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 18TH DAY OF SEPTEMBER 2015/27TH BHADRA, 1937 WP(C).No. 28481 of 2015 (I) ---------------------------------------- PETITIONER(S):
-------------------------- SOUTHERN DISTRIBUTORS, JEWS STREET ERNAKULAM (REPRESENTED BY THE MANAGING PARTNER, SRI.ANAS C.B AGED 32 YEARS) BY ADVS.SRI.K.N.SREEKUMARAN SRI.P.D.UNNIKKANNAN NAIR SMT.V.P.SEENA DEVI RESPONDENT(S):
---------------------------- 1.
COMMERCIAL TAX INSPECTOR COMMERCIAL TAX CHECK POST, WALAYAR, PALAKKAD - 676 624 2.
INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAX CHECK POST, WALAYAR, PALAKKAD - 676 624 R BY GOVERNMENT PLEADER, SRI. LIJU V.STEPHEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18-09-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 28481 of 2015 (I) ---------------------------------------- APPENDIX PETITIONER'S EXHIBITS:- ------------------------------------ EXT.P1 TRUE COPY OF THE INVOICE BEARING No.R-0051 DATED 25.07.2015 ISSUED BY M/S. UNIVERSAL FAUCETS, NEW DELHI.
EXT.P2 TRUE COPY OF THE INVOICE BEARING No.1776 DATED 25.07.2015 ISSUED BY M/S. HARISH ENTERPRISES, NEWDELHI EXT.P3 TRUE COPY OF THE INVOICE BEARING No.4707 DATED 24.07.2015 ISSUED BY M/S. ALFA ENTERPRISES, NEW DELHI EXT.P4 TRUE COPY OF E-CONSIGNMENT TRANSACTION SLIP IN FORM 8F WITH TOKEN NUMBER 320702/PA01/76642/2015 EXT.P5 TRUE COPY OF E-CONSIGNMENT TRANSACTION SLIP IN FORM 8F WITH TOKEN NUMBER 320702/PA01/76640/2015 EXT.P6 TRUE COPY OF E-CONSIGNMENT TRANSACTION SLIPS IN FORM 8F WITH TOKEN NUMBER 320702/PA01/7631/2015.
EXT.P7 TRUE COPY OF THE NOTICE BEARING No.OR 2326/9/15-16 DATED 02.08.2015 ISSUED BY THE 1ST RESPONDENT.
RESPONDENT'S EXHIBITS:- --------------------------------------- NIL // True copy // PA to Judge das
A.K.JAYASANKARAN NAMBIAR, J.
=========================================== W.P.(C). No. 28481 of 2015 ===================================================== Dated this the 18th day of September, 2015
JUDGMENT
The petitioner, who is a registered dealer under the Kerala Value Added Tax Act, is aggrieved by Ext.P7 notice issued to him detaining a consignment of Shower & Fittings and GI Pipe Fittings that was being transported at the instance of the petitioner. In the writ petition, the petitioner is aggrieved by the insistence of the respondent that the petitioner must pay the security deposit demanded in the detention notice as a condition for release of the goods and vehicle.
2. I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondent.
3.
On a consideration of the facts and circumstances of the case as also the submissions made across the bar, I dispose the writ petition with the following directions:
(i) On a perusal of Ext.P7 notice, it is seen that the objection of the respondent is essentially with regard to a misclassification of the product when compared with the documents that accompanied the transportation of the goods. According to the
-2W.P.(C). No. 28481 of 2015 respondents, the classification of the goods ought to have been under a different heading under the KVAT Act.
It is not in dispute that the transportation was accompanied by the documents contemplated under the KVAT Act. The petitioner is also a registered dealer within the State. Taking note of the said facts, and finding that the transportation of the goods was otherwise in order, I direct the 1st respondent to release the goods and the vehicle covered by the detention notice, to the petitioner, on his executing a simple bond without sureties for the security deposit amount demanded in the notice, before the 1st respondent.
(ii) The 1st respondent shall thereafter transmit the files to the adjudicating authority who shall adjudicate the matter and pass orders, after hearing the petitioner, within two months from the date of receipt of a copy of this judgment.
(iii) The petitioner shall produce a copy of this judgment and a copy of the writ petition before the 1st respondent.
Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE das