Kerala High Court
M/S. Force Motors Limited Vi/445 B vs The Assistant Commissioner Of ...
Author: P.R.Ramachandra Menon
Bench: P.R.Ramachandra Menon
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON
THURSDAY, THE 27TH DAY OF NOVEMBER 2014/6TH AGRAHAYANA, 1936
WP(C).No. 31610 of 2014 (A)
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PETITIONER :
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M/S. FORCE MOTORS LIMITED VI/445 B,
MUNDAMPALAM, THRIKKAKARA, KOCHI-682 021
BY ADVS.SRI.ANIL D. NAIR
SRI.R.SREEJITH
SMT.C.S.SULEKHA BEEVI
SMT.ROSIE ATHULYA JOSEPH
KUM.SOUMYA PRAKASH
RESPONDENT(S):
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1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES,
SPECIAL CIRCLE, ERNAKULAM-682 030
2. THE COMMERCIAL TAX INSPECTOR,
COMMERCIAL CHECK POST, BANGRA,
MANJESHWAR-671 323
R1 & R2 BY SR GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 27-11-2014, ALONG WITH WPC.NO. 31613/2014 AND WPC.NO. 31614/2014,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C).NO.31610/2014
APPENDIX
PETITIONER'S EXHIBITS:
P1 COPY OF THE CERTIFICATE OF REGISTRATION OF THE PETITIONER.
P2 COPY OF THE QUOTATION ISSUED BY THE PETITIONER.
P3 COPY OF THE INVOICE DATED 5/11/14 OF THE PETITIONER.
P4 COPY OF THE FORM NO.16 ACCOMPANYING THE TRANSACTION OF THE
PETITIONER.
P5 COPY OF THE FORM AACCOMPANYING THE TRANSACTION OF THE
PETITIONER.
P6 COPY OF THE FORM B ACCOMPANYING THE TRANSACTION OF THE
PETITIONER.
P7 COPY OF THE FORM C OF THE AGENT ACCOMPANYING THE TRANSACTION
OF THE PETITIONER.
P8 COPY OF THE FORM 'D' DATED 29/10/2014 ACCOMPANYING THE
TRANSACTION OF THE PETITIONER.
P9 COPY OF THE PAN CARD AND ID CARD OF THE CUSTOMER.
P10 COPY OF THE NOTICE DATED 13/11/14 ISSUED BY THE 2ND RESPONDENT.
RESPONDENT'S EXHIBITS: NIL
/TRUE COPY/
P.A.TO.JUDGE
sts
P.R. RAMACHANDRA MENON, J.
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W.P.(C) Nos.31610, 31613 & 31614 of 2014
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Dated this the 27th day of November, 2014.
JUDGMENT
The petitioner, who is same in all the three writ petitions, is aggrieved of the detention of goods brought by them (on the strength of Ext.P3), which was detained by the 2nd respondent/ Commercial Tax Inspector, issuing Ext.P10 notice under Section 47(2) of the KVAT Act doubting evasion of tax and demanding security deposit as specified therein.
2. The learned Government Pleader appearing for the respondents submits on instructions and with reference to the materials on record that, because of the defects noted as per Ext.P10, the goods had to be detained in tune with the relevant provisions of law, doubting evasion of tax, and demanding security deposit. defraud the revenue, submits the learned Government Pleader.
3. After hearing both the sides, this Court finds that, this is a matter, which requires to be finalized by way of adjudication proceedings under Section 47(6) of the KVAT Act. But, for that W.P.(C) Nos.31610, 31613 & 31614of 2014 2 reason, the goods need not be detained and the same shall be released to the petitioner forthwith, on executing a 'simple bond', without sureties. This however shall be without prejudice to the rights and liberties of the second respondent/competent authority to proceed with the adjudication proceedings, which shall be finalized in accordance with law, as expeditiously as possible at any rate, within 'three months' from the date of receipt of a copy of this judgment.
The petitioner shall produce a copy of the judgment, along with a copy of the writ petition, before the second respondent, for further steps.
The writ petition is disposed of.
P.R. RAMACHANDRA MENON, JUDGE.
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