Kerala High Court
Southern Gensets vs Intelligence Inspector on 30 June, 2014
Author: K.Vinod Chandran
Bench: K.Vinod Chandran
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
WEDNESDAY, THE 13TH DAY OF AUGUST 2014/22ND SRAVANA, 1936
WP(C).No. 21022 of 2014 (C)
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PETITIONER :
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SOUTHERN GENSETS,
DORR NO.KP/16/1548, KOTTAKKAL,PIN-676 503,
(REPRESENTED BY THE PROPRIETOR, PRATHAPAN.K.M.)
BY ADVS.SRI.K.N.SREEKUMARAN
SRI.P.D.UNNIKKANNAN NAIR
RESPONDENT(S):
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1. INTELLIGENCE INSPECTOR,
COMMERCIAL TAX INTELLIGENCE SQUAD NO.1,
WAYANAD AT KALPETTA, PIN-673 695.
2. STATE OF KERALA,
REPRESENTED BY SECRETARY TO GOVERNMENT,
TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM-695 001.
R1 & R2 BY SR GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 13-08-2014, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
sts
WP(C).NO.21022/2014
APPENDIX
PETITIONER'S EXHIBITS:
P1 COPY OF THE INVOICES NO.422774940 AND 422774876 DATED 30/6/2014
ISSUED BY M/S. CROMPTON GREAVES LTD, SECUNDERABAD TO THE
PETITIONER.
P2 COPY OF THE NOTICE NO.OR 1/2014-15 DATED 5/7/2014 ISSUED BY 1ST
RESPONDENT TO THE PETITIONER.
P3 COPY OF THE CIRCULAR NO.50/20016 ISSUED BY THE COMMISSIONER OF
COMMERCIAL TAXES.
P4 COPY OF THE REPLY DATED 18/7/2014 FILED BY PETITIONER BEFORE 1ST
RESPONDENT.
RESPONDENT'S EXHIBITS: NIL
/TRUE COPY/
P.A.TO.JUDGE
sts
K.VINOD CHANDRAN, J
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W.P.(C).No. 21022 of 2014
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Dated 13th August, 2014
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JUDGMENT
The petitioner is aggrieved by the interception and detention of goods made as per Ext.P2. The petitioner's goods were cleared through the check post; however, when detention was made, the Intelligence Squad detected that there is mis-classification insofar as the petitioner was transporting 'generator parts' which are exigible to advance tax. The learned counsel for the petitioner contends that Ext.P3 Circular does not take in spare parts of generator and would only take in transport of generator in an unassembled state. It is not discernible from Ext.P1 that whether the transport is of an unassembled generator or merely spare parts. In any circumstances, there is a suspicion and the ground is one of non payment of advance tax. Hence, there shall be a WP(C).21022/44 2 direction that the petitioner's goods shall be released on payment of advance tax as also execution of simple bond without sureties for the security deposit demanded. Adjudication shall be continued and concluded untrammelled by the observations made herein.
Writ petition disposed of.
Sd/-
K.VINOD CHANDRAN Judge Mrcs //True Copy//