Kerala High Court
Dtdc Courier And Cargo Ltd vs Commercial Tax Inspector
Author: V.Chitambaresh
Bench: V.Chitambaresh
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE V.CHITAMBARESH
FRIDAY, THE 22ND DAY OF NOVEMBER 2013/1ST AGRAHAYANA, 1935
WP(C).No. 28282 of 2013 (I)
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PETITIONER(S):
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DTDC COURIER AND CARGO LTD
DOOR NO. 59/3368, APM BUILDINGS
NORTH RAILWAYSTATION ROAD, KOCHI-682018.
REPRESENTED BY ITS REGIONAL MANAGER SRI. HARSHAN
PANDARATHI
BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM)
SRI.K.S.HARIHARAN NAIR
SRI.K.UMAMAHESWAR
RESPONDENT(S):
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1. COMMERCIAL TAX INSPECTOR
COMMERCIAL TAX CHECK POST, BANGRA MANJESWAR
KASARAGOD DISTRICT-671121.
2. COMMERCIAL TAX INSPECTOR
COMMERCIAL TAX CHECK POST, MUTHANGA
WAYANAD DISTRICT-673592.
3. INTELLIGENCE INSPECTOR
SQUAD NO. V, COMMERCIAL TAXES, KASARAGOD-671121.
BY SR. GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
22-11-2013, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
DCS
WP(C).No. 28282 of 2013 (I)
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APPENDIX
PETITIONER(S)' EXHIBITS
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P1. COPY OF WRAPPERS ETC.
P2. COPY OF NOTICE DATED 8-10-2013 ISSUED BY THE 3RD RESPONDENT.
P2(a). COPY OF NOTICE DATED 7-10-2013 ISSUED BY THE 2ND RESPONDENT.
P3. COPY OF REPLYDATED 30-10-2013 FILED BY THE CONSIGNOR TO EXT.P2
NOTICE.
P3(a). COPY OF REPLYDATED 30-10-2013 OF THE CONSIGNOR TO EXT.P2(a)
NOTICE.
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. 28282 of 2013
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Dated this the 22nd day of November, 2013
J U D G M E N T
The petitioner seeks release of the goods detained under Exts.P2 and P2(a) notices. The Government Pleader points out that the documents accompanying the consignment are discrepant. The petitioner asserts that the goods are free samples not intended for sale and there is no attempt to evade tax.
2. I direct the first and second respondents to release the goods so detained on condition that the petitioner furnishes bank guarantee for the sum demanded as security in Exts.P2 and P2(a) notices. The first and second respondents shall however retain sufficient samples for the purpose of adjudication proceedings. The competent authority shall expedite the adjudication proceedings within three months.
The writ petition is disposed of.
SD/-
V.CHITAMBARESH JUDGE DCS