Kerala High Court
M/S.Nagarjuna Construction Company ... vs State Of Kerala on 4 March, 2015
Author: A.K.Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
FRIDAY,THE 26TH DAY OF FEBRUARY 2016/7TH PHALGUNA, 1937
WP(C).No. 7387 of 2016 (W)
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PETITIONER(S):
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M/S.NAGARJUNA CONSTRUCTION COMPANY LTD,
(NCC LTD) , SHAREWALL, DOOR NO.CC 44/1725 A,
KALOOR PERNADOOR ROAD, LFC ROAD,
KALOOR, COCHIN - 682 017, REPRESENTED BY
ITS SENIOR PROJECT MANAGER MR.M.M.YUGANDHAR.
BY ADV. SMT.K.LATHA
RESPONDENT(S):
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1. STATE OF KERALA,
REPRESENTED BY CHIEF SECRETARY,
SECRETARIAT, TRIVANDRUM - 695 001.
2. THE COMMERCIAL TAX INSPECTOR,
COMMERCIAL TAX CHECK POST,
WALAYAR - 678 101.
BY GOVERNMENT PLEADER SRI.R.RANJITH
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
26-02-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
msv/
WP(C).No. 7387 of 2016 (W)
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APPENDIX
PETITIONER(S)' EXHIBITS:
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EXT.P1: TRUE COPY OF THE AMENDMENT AGREEMENT NO.EE/TD-09/14-15
DTD.29.11.2014 TO THE AGREEMENT NO.EE/TD-2/14-15 DTD.2.4.2014
EXECUTED BY THE PETITIONER COMPANY WITH THE KERALA ELECTRICITY
BOARD LTD.
EXT.P2: TRUE COPY OF THE LETTER DTD.9TH MARCH 2015 FILED BY THE
PETITIONER BEFORE THE ASSISTANT COMMISSIONER (WORKS
CONTRACT), O/O THE DEPUTY COMMISSIONER, COMMERCIAL TAXES,
ERNAKULAM ALONG WITH THE APPLICATION FOR AMENDMENT IN
REGISTRATION DETAILS DATED 4.3.2015 FILED BY THE PETITIONER
BEFORE THE ASSISTANT COMMISSIONER (WORKS CONTRACT) O/O OF THE
DEPUTY COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM.
EXT.P3: TRUE COPY OF TH EINVOICE NO.9116002755/19-02-2016 FOR AN AMOUNT OF
RS.62,81,956/- ISSUED BY THE PETITIONER.
EXT.P4: TRUE COPY OF THE FORM 8F DECLARING INVOICE NO.9116002755/19-2-2016
THE INTERSTATE PURCHASE OF ELECTRICITY METERS FOR 62,81,956/-
ISSUED BY THE PETITIONER.
EXT.P5: TRUE COPY OF THE DETENTION NOTICE OR NO.1223/15-16 DTD.24.2.2016
ISSUED BY THE SECOND RESPONDENT U/S. 47(2) OF THE KVAT ACT TO THE
PETITIONER.
EXT.P6: TRUE COPY OF THE ORDER ISSUED BY THE KERALA STATE ELECTRICITY
BOARD LIMITED DTD.3.3.2014 ALLOTTING IN STORAGE SPACE TO THE
PETITIONER.
RESPONDENT(S)' EXHIBITS:
-----------------------------------------
NIL
//TRUE COPY//
P.S.TO JUDGE
Msv/
A.K.JAYASANKARAN NAMBIAR, J.
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W.P.(C). No. 7387 of 2016
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Dated this the 26th day of February, 2016
JUDGMENT
A consignment of electricity meters that was being transported at the instance of the petitioner, was detained by the respondents. Ext.P5 is the detention notice issued to the petitioner. In the writ petition, the petitioner is aggrieved by the insistence of the respondent that the petitioner must pay the security deposit demanded in the detention notice as a condition for release of the goods and vehicle.
2. I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondent.
3. On a consideration of the facts and circumstances of the case as also the submissions made across the bar, I dispose the writ petition with the following directions:
(i) On a perusal of Ext.P5 notice, it is seen that the objection of the respondent is essentially that the goods that were shown as consigned to Kaloor in the 8F declaration were actually consigned to a premises in Kalamassery. The respondents therefore, suspected a possible evasion of tax.
Learned counsel for the petitioner would submit that -2- W.P.(C). No. 7387 of 2016 it is engaged in executing works contracts for the Electricity Board and the agreement entered into between the Electricity Board together with the permission granted by the Electricity Board to store the goods for the work at the premises in Kalamassery were brought to the notice of the assessing officer by Ext.P2 letter dated 09.03.2015. It is also stated that in the invoice that accompanied the transportation of the goods, the destination address was correctly shown as Kalamassery address. It is also pointed out that the petitioner is a registered dealer within the state. Taking note of the submissions of counsel for the petitioner and finding that the transportation was otherwise covered by valid documents as contemplated in KVAT Act, I direct the 2nd respondent to release the goods and the vehicle covered by the detention notice, to the petitioner, on the petitioner furnishing a simple bond without sureties for the security deposit amount demanded in the notice, before the 2nd respondent.
(ii) The 2nd respondent shall thereafter transmit the files to the adjudicating authority who shall adjudicate the matter and pass orders, after hearing the petitioner, within two months from the date of receipt of a copy of this judgment.
(iii) The petitioner shall produce a copy of this judgment and a copy of the writ petition before the 2nd respondent.
Sd/-
A.K.JAYASANKARAN NAMBIAR JUDGE das /26.02.2016