Kerala High Court
Driplex Water Engineering Limited vs Intelligence Inspector on 4 May, 2016
Author: A.M.Shaffique
Bench: A.M.Shaffique
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE
FRIDAY, THE 24TH DAY OF JUNE 2016/3RD ASHADHA, 1938
WP(C).No. 21542 of 2016 (P)
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PETITIONER(S):
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DRIPLEX WATER ENGINEERING LIMITED,
KERALA OFFICE, BPCL- KOCHI REFINERY,
AMBALAMUGAL, POST BAG NO 2, AMBALAMUGAL,
PIN 682 302, REPRESENTED BY ITS DIRECTOR
MR. NARAYANANKUTTY.
BY ADV. SRI.K.S.HARIHARAN NAIR
RESPONDENT(S):
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1. INTELLIGENCE INSPECTOR,
SQUAD NO III, COMMERCIAL TAX COMPLEX,
THEVARA, ERNAKULAM DISTRICT, KOCHI 682 015.
2. THE ASSISTANT COMMISSIONER, WORKS CONTRACT,
COMMERCIAL TAXES, ERNAKULAM, PIN 682 018.
BY GOVERNMENT PLEADER SMT. LILLY K.T.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 24-06-2016, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
bp
WP(C).No. 21542 of 2016 (P)
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APPENDIX
PETITIONER(S)' EXHIBITS
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EXHIBIT P1: COPY OF THE REGISTRATION CERTIFICATE ISSUED BY
THE 2ND RESPONDENT.
EXHIBIT P2: COPY OF THE RETURN SUBMITTED FOR THE LAST
QUARTER OF 2015-16 DATED 04-05-2016
EXHIBIT P3: COPY OF PURCHASE INVOICE NO 31 DATED
17-06-2016
EXHIBIT P4: COPY OF E- DECLARATION IN FORM 8FA DATED
22-06-2016 IN RELATION TO EXHIBIT P3.
EXHIBIT P5: COPY OF THE NOTICE DATED 22-06-2016 ISSUED BY
THE 1ST RESPONDENT.
EXHIBIT P6: COPY OF THE REPLY DATED 23-06-2016
EXHIBIT P7: COPY OF THE CIRCULAR DATED 24-09-2012 ISSUED
BY THE COMMISSIONER.
RESPONDENT(S)' EXHIBITS : NIL.
//TRUE COPY//
P.A. TO JUDGE
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A.M.SHAFFIQUE, J
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W.P.C.No.21542 of 2016
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Dated this the 24th day of June 2016
J U D G M E N T
This writ petition is filed challenging Ext.P5 notice by which the petitioner is called upon to deposit an amount of Rs.43,500/-. The reasons stated in Ext.P5 notice is as under:
"The goods checked near South Railway Station, Ernakulam on 22/06/2016 at 14.30 hrs. along with the aforesaid invoice and 8FA declaration. On verification of 8FA declaration and invoice, it is noticed that the goods are purchased in concessional rate of 2% against C-Form. On physical verification and as per invoice, it is noticed that the goods are coming under Vth schedule i.e. 14.5% tax rate. But the consignee himself declared the item as "pipe fittings" in the Form 8FA declaration, which is coming under IIIrd schedule i.e. 5% tax rate. It is a clear case of misclassification of item. The consignee has deliberately attempted to evade payment of tax to the State exchequer."
2. It is submitted by the learned counsel for the petitioner that the finding is erroneous in so far as the petitioner is entitled W.P.C.No.21542/2016 2 to bring the goods at the relevant rate.
Having regard to the contentions urged by the petitioner, I am of the view that the issue requires to be adjudicated by the concerned officer. However, since the petitioner has a contentious issue and the petitioner being a registered dealer, it will be appropriate that the goods shall be released to the petitioner without insisting for remittance of the amount demanded in Ext.P5.
Accordingly, this writ petition is disposed of a sunder:
i) The goods mentioned in Ext.P5 shall be released to the petitioner on the petitioner furnishing a simple bond without sureties before the 1st respondent.
(ii) The 1st respondent shall complete the adjudication proceedings within a period of two months from the date of receipt of a copy of this judgment.
(sd/-) (A.M.SHAFFIQUE, JUDGE) jsr