Kerala High Court
Miracle Agro Products(P) Ltd vs The Commercial Tax Inspector on 19 November, 2013
Author: V.Chitambaresh
Bench: V.Chitambaresh
IN THE HIGH COURT OF KERALA ATERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE V.CHITAMBARESH
MONDAY,THE 25TH DAY OF NOVEMBER 2013/4TH AGRAHAYANA, 1935
WP(C).No. 28856 of 2013 (F)
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PETITIONER(S):
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MIRACLE AGRO PRODUCTS(P) LTD
NO. 10, 12TH CROSS ROAD, 1ST STAGE
INDIRA NAGAR, BANGALORE-560038
THROUGH SNOWMAN LOGISTICS LTD., ERAMALLOOR
EZHUPUNNA PANCHAYAT, ERNAKULAM
REP. BY ITS SENIOR EXECUTIVE P.SRIKANTH.
BY ADVS.SRI.K.P.ABDUL AZEES
SMT.C.AMRITA
SMT.T.ARCHANA
RESPONDENT(S):
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1. THE COMMERCIAL TAX INSPECTOR
COMMERCIAL TAX CHECK POST, NADUPPUNNI
PALAKKAD-678001.
2. INTELLIGENCE OFFICER
SQUAD NO. VIII, COMMERCIAL TAXES, PALAKKAD-678001.
3. THE COMMISSIONER
COMMERCIAL TAXES,THIRUVANANTHAPURAM-695001.
4. BABY MARINE EASTERN EXPORTS
A46, MAFCO MARKET, VASHI
NAVI MUMBAI, MAHARASHTRA-400706.
R1 TO R3 BY SR. GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
25-11-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:'
DCS
WP(C).No. 28856 of 2013 (F)
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APPENDIX
PETITIONER(S)' EXHIBITS
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EXHIBIT P1- COPY OF BILL OF LADING FOR THE EXPORT TO FRANCE.
EXHIBIT P2- COPY OF BILL OF LADING FOR THE EXPORT TO SHARJAH.
EXHIBIT P3- COPY SHIPPING BILL FOR THE EXPORT TO FRANCE.
EXHIBIT P4- COPY SHIPPING BILL FOR THE EXPORT TO SHARJAH.
EXHIBIT P5- COPY NOTICE IN FORM 17 AUNDER SECTION 47(2) OF THE KERALA
VALUED ADDED TAX ACT 2003 BY THE COMMERCIAL TAX
INSPECTOR.
EXHIBIT P6- COPY OF REPLYTO THE COMMERCIAL TAX INSPECTOR ON 19-11-
2013.
EXHIBIT P7- COPY OF NOTICE NO. VC/VIII/407/13-14 DATED 19-11-2013.
EXHIBIT P8- COPY OF NOTICE NO. VC/VIII/407/13-14 DATED 19-11-2013.
RESPONDENT(S)' EXHIBITS:-NIL
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/TRUE COPY/
P.A. TO JUDGE
DCS
V.CHITAMBARESH,J.
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W.P.(C) No. 28856 of 2013
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Dated this the 25th day of November, 2013
J U D G M E N T
The petitioner is willing to furnish bank guarantee for the sum of Rs. 3,36,000/- demanded as penalty in Ext. P5 notice. This is to avert the further detention of the vehicle belonging to the petitioner who is alleged to have violated Section 48 of the Kerala Value Added Tax Act.
2. I direct the second respondent to release the vehicle KA53 B/2624 on condition that the petitioner furnishes bank guarantee for a sum of Rs. 3,36,000/- within a period of two weeks. The bank guarantee shall be kept in tact till the proceedings initiated by Exts. P7 and P8 notices proposing penalty and assessment are finalised.
3. The petitioner shall produce a copy of the writ petition with the judgment before the second respondent for compliance.
The writ petition is disposed of .
V.CHITAMBARESH JUDGE DCS