Kerala High Court
M/S.Villa India vs The Intelligence Inspector on 23 March, 2012
Author: T.R.Ramachandran Nair
Bench: T.R.Ramachandran Nair
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE T.R.RAMACHANDRAN NAIR
TUESDAY, THE 20TH DAY OF MARCH 2012/30TH PHALGUNA 1933
WP(C).No. 7098 of 2012 (J)
------------------------------------
PETITIONER(S):
----------------------
M/S.VILLA INDIA, AGED 52 YEARS
VILLUPURAM MAIN ROAD
PONDICHERRY 605 019. REPRESENTED BY JOGESH PHILIP.
BY ADV. SRI.C.K.SREEJITH
RESPONDENT(S):
----------------------------
1. THE INTELLIGENCE INSPECTOR
SQUAD NO.V, DEPARTMENT OF COMMERCIAL TAXES
GOVERNMENT OF KERALA, ERNAKULAM 682 013.
2. THE COMMERCIAL TAX OFFICER
COMMERCIAL TAX CHECK POST, WALAYAR 678 624.
3. THE INSPECTING ASSISTANT COMMISSIONER
COMMERCIAL TAX CHECK POST, WALAYAR 678 624.
4. GOVERNMENT OF KERALA
REPRESENTED BY COMMISSIONER OF COMMERCIAL TAXES
THIRUVANANTHAPURAM 695 001.
BY GOVERNMENT PLEADER SRI.MANOJ P.KUNJACHAN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
20-03-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
tss
W.P.(C) NO.7098/2012
APPENDIX
PETITIONER'S EXHIBITS:-
P1:- COPY OF THE BROCHURE OF THE MACHIE.
P2:- COPY OF THE PURCHASE ORDER DT.D 17.11.2011.
P3:- COPY OF THE NOTICE U/S.47/(2) OF KERALA VALUE ADDED TAX ACT DTD.
17.3.2012.
P4:- COPY OF THE REPRESENTATION DT. 18.3.2012.
RESPONDENT'S EXHIBITS:-
NIL
//TRUE COPY//
P.S. TO JUDGE
tss
T.R.RAMACHANDRAN NAIR, J.
--------------------------------------------------
W.P.(C)No.7098 of 2012
--------------------------------------------------
DATED THIS THE 23rd DAY OF MARCH, 2012
JUDGMENT
The petitioner is a manufacturer of life saving machine 3D imaging Unit at Pondicherry. For the supply of the machine, as per Exhibit P2 purchase order to a medical concern, namely M/s Maxillofacial Diagnostics, II Floor, Room No.18, 19, Chammany Towers, Kochi the consignment was brought to the said place. It was despatched as per Invoice No.143:2011-12 dated 16.3.2012, Form JJ No.77/16.3.2012 and Form 16 dated 16.3.2012 . The consignment was intercepted at Walayar Check Post.
2. Exhibit P3 is the notice, which is under challenge herein. Exhibit P4 is the representation filed by the petitioner.
3. The learned counsel for the prays for a direction to release the goods.
4. The learned Government Pleader on getting instructions submitted that even going by Exhibit P3, it can be seen that installation work is undertaken by the petitioner and therefore works contract is involved.
5. Having regard to the facts of the case, there will be a direction to the 2nd respondent to release the goods to the petitioner W.P.(C)No.7098/12 -2- on the petitioner furnishing bank guarantee for the whole amount demanded as per Exhibit P3, namely Rs.6,46,400/- to the satisfaction to the 2nd respondent. The adjudication proceedings will be expedited.
The Writ Petition is disposed of as above.
Sd/-(T.R.RAMACHANDRAN NAIR, JUDGE) dsn