Kerala High Court
Mohammed Iqbal vs State Of Kerala on 2 July, 2008
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
FRIDAY,THE 25TH DAY OF JULY 2014/3RD SRAVANA, 1936
WP(C).No. 19323 of 2014 (M)
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PETITIONER :
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MOHAMMED IQBAL,AGED 38 YEARS,
S/O.N.N.MOHAMMED, NADUVIL NALAKATH HOUSE,
NEAR RAILWAY STATION, TANUR, MALAPPURAM DISTRICT
( PROPRIETOR, M/S. COLOUR PLANT GARMENTS, M.N.COMPLEX,
PARAPPANANGADI ROAD, TANUR, MALAPPURAM DISTRICT).
BY ADVS.SRI.T.M.RAMAN KARTHA
SRI.JOSEPH RONY JOSE
SMT.O.A.NURIYA
SRI.P.E.ISHAQ
RESPONDENT(S):
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1. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO
GOVERNMENT, DEPARTMENT OF COMMERCIAL TAXES,
GOVT OF KERALA, THIRUVANANTHAPURAM,PIN-695 001
2. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES,
PALAKKAD,PIN-678 507
3. COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST,
GOPALAPURAM, PALAKKAD DISTRICT,PIN-678 001
R1 TO R3 BY SR GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 25-07-2014, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
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WP(C).NO.19323/2014
APPENDIX
PETITIONER'S EXHIBITS:
P1 COPY OF THE CERTIFICATE OF REGISTRATION DATED 2/7/2008
P2 COPY OF THE CERTIFICATE IMPORTER-EXPORTER CODE DATED 22/12/2011
P3 COPY OF THE LETTER ENCLOSING THE SHIPPING DOCUMENTS DATED
13/6/2014
P3(A) COPY OF THE LETTER ENCLOSING THE SHIPPING DOCUMENTS DATED
19/6/2014
P3(B) COPY OF THE LETTER ENCLOSING THE SHIPPING DOCUMENTS DATED
3/7/2014
P4 COPY OF THE CASH BILL DATED 10/6/2014 ALONG WITH FORM 8F DATED
10/6/2014
P4(A) COPY OF THE CASH BILL DATED 10/6/2014 ALONG WITH FORM 8F DATED
14/6/2014
P5 COPY OF THE FORM DELIVERY NOTE DATED 21/7/2014
P6 COPY OF THE FORM 8F DECLARATION DATED 21/7/2014
P7 COPY OF THE DEBIT NOTE FORM 9 DATED 21/7/2014
P8 COPY OF THE NOTICE NO.OR.490/14-15 DATED 22/7/2014 ISSUED BY 3RD
RESPONDENT.
P9 COPY OF THE REPRESENATION OF THE PETITIONER DATED 22/7/2014
P10 COPY OF THE REPLY OF THE 3RD RESPONDENT DATED 23/7/2014
RESPONDENT'S EXHIBITS: NIL
/TRUE COPY/
P.A.TO.JUDGE
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K.VINOD CHANDRAN, J
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W.P.(C).No. 19323 of 2014
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Dated 25th July, 2014
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JUDGMENT
The petitioner is aggrieved by the detention as per Ext.P8 notice for reason of the debit note in Form No.9 having not accompanied the goods. The petitioner contends that, subsequently the debit note was produced. In any event, since the mandatory document which was to accompany the goods as per Rule 59 of the Kerala Value Added Tax Rules, was not produced on detention, necessarily, the petitioner would have to satisfy the security deposit. However, considering the fact that the petitioner is a dealer within the State of Kerala, there shall be a direction to release the goods on the petitioner furnishing bank guarantee for the entire security deposit demanded. Writ petition disposed of.
Sd/-
K.VINOD CHANDRAN, Judge Mrcs //True Copy//