Kerala High Court
M/S.Godrej & Boyce Mfg. Co. Ltd vs Commercial Tax Inspector on 10 August, 2011
Author: S.Siri Jagan
Bench: S.Siri Jagan
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT :
THE HONOURABLE MR. JUSTICE S.SIRI JAGAN
THURSDAY, THE 18TH AUGUST 2011 / 27TH SRAVANA 1933
WP(C).No. 22538 of 2011(N)
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PETITIONER(S):
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M/S.GODREJ & BOYCE MFG. CO. LTD.,
NEAR INFO PARK, EDACHIRA, KAKKANAD,
COCHIN-682 030, ERNAKULAM DISTRICT,
REPRESENTED BY ITS BRANCH COMMERCIAL MANAGER,
SRI.T.V. SCARIYACHAN.
BY ADV. SRI.TOMSON T.EMMANUEL
RESPONDENT(S):
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1. COMMERCIAL TAX INSPECTOR,
SPECIAL SQUAD NO.III, COMMERCIAL TAXES,
OFFICE OF THE ASSISTANT COMMISSIONER,
SPECIAL CIRCLE, ALAPPUZHA-688 001.
2. THE ASSISTANT COMMISSIONER,
SPECIAL CIRCLE I, COMMERCIAL TAXES,
ERNAKULAM-682 015.
3. THE COMMISSIONER OF COMMERCIAL TAXES,
COMMERCIAL TAXES, THIRUVANANTHAPURAM-695 001.
R1 TO R3 BY GOVT. PLEADER MR.C.K. GOVINDAN.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 18/08/2011,THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
rs
WP(C).No. 22538 of 2011(N)
APPENDIX
PETITIONER'S EXHIBITS:
EXT.P1: COPY OF THE MONTHLY RETURN FOR JULY, 2011 DATED 10/08/2011,
SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.
EXT.P2: COPY OF THE SAID TAX INVOICE NO.KEI 2420870 DATED 12/08/2011 FOR A
SUM OF Rs.1,09,213.62 RAISED ON M/S.TEXMO AGENCIES, HARIPPAD.
EXT.P2(a): COPY OF THE TAX INVOICE NO.KEI 2420871 DATED 12/08/2011 FOR A
SUM OF Rs.1,09,213.62 RAISED ON M/S.TEXMO AGENCIES, MAVELIKKARA.
EXT.P3: COPY OF THE LORRY RECEIPT NO.96206075 DATED 12/08/2011 BY
KERALA ROADWAYS LTD. TO THE PETITIONER, PURSUANT TO EXT.P2.
EXT.P3(a): COPY OF THE LORRY RECEIPT NO.96206074 DATED 12/08/2011 ISSUED
TO THE PETITIONER BY KERALA ROADWAYS LTD. PURSUANT TO EXT.P2(a) TAX
INVOICE.
EXT.P4: COPY OF THE LETTER DATED 13/08/2011 ISSUED BY M/S.TEXMO
AGENCIES, MAVELIKKARA & HARIPPAD.
EXT.P5: COPY OF THE NOTICE NO.3/2011-12 DATED 13/08/2011, ISSUED BY THE
1ST RESPONDENT TO THE PETITIONER IN DEMANDING SECURITY DEPOSIT.
EXT.P6: COPY OF THE LETTER DATED 15/08/2011, ISSUED BY THE CONSIGNEE,
ADDRESSING 1ST RESPONDENT.
EXT.P6(a): COPY OF THE SAID REPLY DATED 15/08/2011 SUBMITTED BY THE
PETITIONER BEFORE THE 1ST RESPONDENT.
EXT.P6(b): COPY OF THE PRINT OUT OBTAINED FROM DEPARTMENTAL WEBSITE.
EXT.P7: COPY OF THE CIRCULAR NO.11/2006 DATED 28/02/2006 ISSUED BY THE
3RD RESPONDENT.
EXT.P8: COPY OF THE CIRCULAR NO.30/2008 DATED 01/07/2008 ISSUED BY THE
3RD RESPONDENT.
RESPONDENT'S EXHIBITS: NIL.
//TRUE COPY//
P.A. TO JUDGE
rs
S. SIRI JAGAN, J.
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W.P.(C) No.22538 OF 2011
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Dated this the 18th day of August, 2011
JUDGMENT
The petitioner challenges Ext.P5 notice issued by the 1st respondent directing the petitioner to furnish cash security for the amount covered by that notice for release of the goods and vehicle, which have been detained on allegation of attempt to evade tax. According to the petitioner, reasons stated in the notice are unsustainable, insofar as the goods were actually being returned because of want of storage space and that is why the direction is opposite to that mentioned in the documents. The petitioner seeks release of the goods and vehicle.
2. This is opposed by the learned Government Pleader. He points out that the story of the petitioner cannot be believed at all because without first contacting each other, parties will not consign goods and if storage space was not available, the consignor will not sent it at all. Therefore, according to him, the goods and vehicle cannot be released until proceedings are over.
3. Having heard both sides, I dispose of this writ petition W.P.(C)No.22538/11 2 with the following directions:
The petitioner shall deposit 50% of the amount covered by Ext.P5 and furnish a simple bond without sureties for the balance amount, on receipt of which the goods and vehicle shall be released to the petitioner. The authority competent to pass final orders shall complete proceedings pursuant to Ext.P5, as expeditiously as possible, at any rate, within three months from the date of receipt of a copy of this judgment. The security furnished by the petitioner shall be dealt with in accordance with the final orders to be passed.
S. SIRI JAGAN, JUDGE acd W.P.(C)No.22538/11 3 W.P.(C)No.22538/11 4