Kerala High Court
Muhammed Muneer vs The Commercial Tax Inspector on 12 June, 2012
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
MONDAY, THE 10TH DAY OF NOVEMBER 2014/19TH KARTHIKA, 1936
WP(C).No.29649 of 2014 (E)
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PETITIONER:
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MUHAMMED MUNEER,AGED 36 YEARS,
S/P.MAMMUKUTTY MANNINGAL,PROPRIETOR,EMIR EXPORTS,
MANNINGAL HOUSE,(P.O)KUTTIPPALA,VIA EDARIKODE,
TIRUR TALUK,MALAPPURAM DISTRICT,REPRESENTED BY
ITS DULYAPPOINTED POWER OF ATTORNEY HOLDER
AREEKKOTTIL ABOOBACKIER SIDDIQ,S/O.ALAVIKUTTY,
AGED 36 YEARS,RESIDING AT AREEKKOTTIL HOUSE,
(P.O)KUTTIPALA,MALAPPURAM DISTRICT,KERALA.
BY ADVS.SRI.K.M.FIROZ
SMT.M.SHAJNA
SRI.S.KANNAN
SRI.A.M.UMAR NASEEF
RESPONDENT:
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THE COMMERCIAL TAX INSPECTOR,
COMMERCIAL TAX CHECK POST,
MUTHANGA-673592.
BY SENIOR GOVT.PLEADER SMT.SHOBA ANNAMMA EAPEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 10-11-2014, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
pk
W.P(C)NO.29649/2014
APPENDIX
PETITIONERS EXHIBITS:
EXT.P1:A TRUE COPY OF THE REGISTRATION CERTIFICATE OF THE PETITIONER
DATED 12.6.2012 UNDER THE KVATACT.
EXT.P1(a):A TRUE COPY OF THE REGISTRATION CERTIFIDATE OF THE
PETITIONER DATED 12.6.2012 UNDER THE CST ACT.
EXT.P2:A TRUE COPY OF THE SPECIAL POWER OF ATTORNEY DATED 8.11.2014
EXECUTED BY MUHAMMED MUNEER AUTHORISING AREEKKOTTIL
ABOOBACKIER SIDDIQ TO FILE WRIT PETITION AS WELL AS TO
EXECUTE BONDS.
EXT.P3:A TRUE COPY OF THE CERTIFIATE OF IMPORTER-EXPORTER CODE (IEC)
DATED 7.6.2012 IN FAVOUR OF THE PETITIONER.
EXT.P4:A TRUE COPY OF THE MONTHLY RETURN FILED BY THE PETITIONER
FOR THE MONTH OF AUGUST,2014 UNDER KVATACT.
EXT.P5:A TRUE COPY OF THE MONTHLY RETURN FILED BY THE PETITIONER
FOR THE MONTH OF SEPTEMBER, 2014 UNDER KVAT ACT.
EXT.P6:A TRUE COPY OF THE INVOICE NOTICE NO.51 DATED 5.11.2014.
EXT.P7:A TRUE COPY OF THE NOTICE NO.OR NO.2092/14-15 DATED 6.11.2014
ISSUED BY THE RESPONDENT.
RESPONDENTS EXHIBITS: NIL
//TRUE COPY//
P.S.TO JUDGE
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P.R. RAMACHANDRA MENON, J.
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W.P.(C) No.29649 of 2014
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Dated this the 10th day of November, 2014
JUDGMENT
The petitioner is aggrieved of the detention of goods brought by him (on the strength of Ext.P6), which was detained by the respondent/The Commercial Tax Inspector, issuing Ext.P7 notice under Section 47(2) of the KVAT Act doubting evasion of tax and demanding security deposit as specified therein, which made the petitioner to approach this Court by filing the writ petition.
2. Heard the learned Government Pleader appearing for the respondents. The defects noted as per Ext.P7 are as follows:
"Goods under transport are not accompanied by any documents, which reflects actual value of the goods, as prescribed under Section 46(3) of the KVAT Act, 2003. On physical verification, it is seen that the vehicle contains 129 Boxes only. But the quantity shown in the accompanying document (Labour charge invoice) W.P.(C) No.29649 of 2014 2 is 132 Boxes. Hence, both are contradictory. As the goods are export quality, it is fair and reasonable to estimate the value to Rs.67,32,000/-. For the above reasons, the genuineness of the documents produced bonafides of the transport and attempt to evade payment of tax payable under the Kerala Value Added Tax Act, 2003 is suspected."
The goods had to be detained in tune with the relevant provisions of law, doubting evasion of tax, demanding security deposit, in view of the conscious attempt to 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 reason, the goods need not be detained and the same shall be released to the petitioner forthwith, on satisfying '25%' of the security deposit demanded vide Ext.P7 and on executing a 'simple bond' W.P.(C) No.29649 of 2014 3 without sureties for the balance amount. This however shall be without prejudice to the rights and liberties of the 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 respondent, for further steps.
The writ petition is disposed of.
Sd/-
P.R. RAMACHANDRA MENON, JUDGE NS