M.S.Piling And Foundations vs The Commercial Tax Officer (Wc & Lt) on 31 December, 2012

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Kerala High Court

M.S.Piling And Foundations vs The Commercial Tax Officer (Wc & Lt) on 31 December, 2012

Bench: A.M.Shaffique

       

  

  

 
 
                          IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                            PRESENT:

                          THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE

                TUESDAY,THE 7TH DAY OF OCTOBER 2014/15TH ASWINA, 1936

                                    WP(C).No. 830 of 2013 (C)
                                       --------------------------

PETITIONER:
--------------------------

            M.S.PILING AND FOUNDATIONS
            TC NO.24/1920, IST FLOOR, N.C HOSPITAL COMPOUND
            THYCAUD
            THIRUVANANTHAPURAM 695 014.
            REPRESENTED BY MANAGING PARTNER.

            BY ADVS.SRI.ANIL D. NAIR
                          SRI.J.R.PREM NAVAZ
                          NIVEDITA AKAMATH
                          SREEJITH R NAIR

RESPONDENTS:
----------------------------

        1. THE COMMERCIAL TAX OFFICER (WC & LT)
           (WORKS CONTRACT & LUXURY TAX)
            PEROORKADA, TRIVANDRUM 695 001.

        2. THE INTELLIGENCE INSPECTOR
            DEPARTMENT OF COMMERCIAL TAXES, SQUAD NO.II
            ALAPPUZHA AT CHENGANNUR 688 001.

        3. THE STATE OF KERALA
            REPRESENTED BY ITS SECRETARY (TAXES), SECRETARIAT
            THIRUVANATHAPURAM 695 001.

            BY SENIOR GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN

            THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
07-10-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 830 of 2013 (C)

                                APPENDIX


PETITIONER'S EXHIBITS:


P1.   COPY OF REGISTRATION CERTIFICATE UNDER THE VAT ACT AND CST    ACT

P2.   COPY OF THE INVOICE DATED 31.12.2012

P3.   COPY OF THE DELIVERY NOTE ACCOMPANYING THE CONSIGNMENT

P4.   COPY OF NOTICE DATED 3.1.2013

P5.   COPY OF THE LETTER DATED 4.1.2013 SUBMITTED BY THE PETITIONER TO
      THE 2ND RESPONDENT

RESPONDENTS' EXHIBITS:


      NIL

                                                //True copy//


                                                P.A. TO JUDGE




Shg/



                        A.M.SHAFFIQUE, J.
                 =-=-=-=-=-=-=-=-=-=-=-=-=-=
                        W.P.(C)No.830 of 2013
                =-=-=-=-=-=-=-=-=-=-=-=-=-=-=
                Dated this the 7th day of October, 2014


                            JUDGMENT

This writ petition has been filed seeking to challenge Ext.P4 and to direct release of the consignment detained as per Ext.P4 to the petitioner. By an interim order dated 11.1.2013, the consignment has already been released on the petitioner executing a bond with sureties to the satisfaction of the authority. There was also a direction to complete the adjudication within two months.

2. The learned counsel for the petitioner submits that as the adjudication has not been completed what remains is only a proper adjudication pursuant to Ext.P4. In such circumstances, this writ petition is disposed of as under:

There will be a direction to the competent authority to complete the adjudication pursuant to Ext.P4 within a period of three months from the date of receipt of a copy of this judgment.

Sd/-

A.M.SHAFFIQUE JUDGE vpv

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