Kerala High Court
M/S. Professional Copier Services ... vs Intelligence Officer on 15 October, 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
THURSDAY, THE 17TH DAY OF MARCH 2016/27TH PHALGUNA, 1937
WP(C).No. 10224 of 2016 (C)
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PETITIONER(S) :
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M/S. PROFESSIONAL COPIER SERVICES INDIA LTD.,
VALIYA VEETTIL, IV/53 A , MAROTTICHUVADU-IV, KALAMASSERY,
ERNAKULAM- 682 024, REPRESENTED BY ITS BRANCH MANAGER,
SRI.C.K.VIJAYAN.
BY ADVS.SRI.K.J.ABRAHAM
SRI.NIKHIL JOHN
RESPONDENT(S) :
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INTELLIGENCE OFFICER,
DEPARTMENT OF COMMERCIAL TAX CHECK POST,
SQUAD NO.VII, THEVARA, ERNAKULAM- 682 015.
BY GOVERNMENT PLEADER SMT.LILLY.K.T
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 17-03-2016, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
Msd.
WP(C).No. 10224 of 2016 (C)
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APPENDIX
PETITIONER(S)' EXHIBITS :
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EXHIBIT P1: TRUE COPY OF THE REGISTRATION CERTIFICATE IN FORM NO.1 A
DATED 15.10.2015.
EXHIBIT P2: TRUE COPY OF THE INVOICE NO.100 DATED 14.03.2016.
EXHIBIT P3: TRUE COPY OF THE FORM NO.8F E-DECLARATION TOKEN
NO.320712/8F A/55724/2015 DATED 15.03.2016.
EXHIBIT P4: TRUE COPY OF THE OR NOTICE NO.794/15-16 DATED 15.03.2016.
EXHIBIT P5: TRUE COPY OF THE ORDER IN W.P.(C).NO.29547 OF 2015
DATED 29.09.2015.
RESPONDENT(S)' EXHIBITS :
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NIL
//TRUE COPY//
P.A.TO JUDGE.
Msd.
A.K.JAYASANKARAN NAMBIAR, J.
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W.P.(C).No.10224 of 2016
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Dated this the 17th day of March, 2016
J U D G M E N T
A consignment of multi function printers that was being transported at the instance of the petitioner was detained by the respondent. Ext.P4 is the detention notice. 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 for the petitioner and also the learned Government Pleader for the respondent.
3. On a consideration of the facts and circumstances of the case and the submissions made across the bar, I dispose the writ petition with the following directions:
(i) On a perusal of Ext.P4 detention notice, it is seen that the objection of the respondent is essentially with regard to the classification of the goods for the -2- W.P.(C). No. 10224 of 2016 purposes of tax. It is stated that while the petitioner had classified the item as attracting tax at the rate of 5%, the respondent was of the view that the goods would attract tax at 14.5%. Counsel for the petitioner would submit that he is a registered dealer and the classification of the goods would have no bearing on any tax liability within the State since the transaction in question was an interstate purchase.
(ii) Taking note of the said submission of counsel for the petitioner and finding that the transportation of the goods was otherwise in order, I direct the respondent to release the goods and vehicle to the petitioner, on the petitioner furnishing a simple bond without surety for the security deposit amount demanded in Ext.P4.
(iii) The 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.
(iv) The petitioner shall produce a copy of this judgment and a copy of the writ petition before the respondent.
A.K.JAYASANKARAN NAMBIAR JUDGE mns/17.3.16 -3- W.P.(C). No. 10224 of 2016