Kerala High Court
P.M. Trading Company vs Intelligence Inspector
Author: K.Vinod Chandran
Bench: K.Vinod Chandran
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
WEDNESDAY, THE 21ST DAY OF MAY 2014/31ST VAISAKHA, 1936
WP(C).No. 12781 of 2014 (W)
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PETITIONER(S):
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P.M. TRADING COMPANY, 42/1328A,
K.K.PADMANABHAN ROAD,
POWER HOUSE JUNCTION, KOCHI-18,
REP. BY ITS PROPRIETOR P.CHINNA MASTHAN
BY ADVS.SRI.VIJAYAN. K.U.
SRI.K.V.VIMAL
RESPONDENT(S):
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1. INTELLIGENCE INSPECTOR, SQUAD NO.VI,
COMMERCIAL TAXES, PALAKKAD AT OTTAPPALAM-679101
2. STATE OF KERALA, REP. BY THE SECRETARY (TAXES),
GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695001
BY GOVERNMENT PLEADER SMT. SHOBHA ANNAMMA EAPEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 21-05-2014, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
WP(C).No. 12781 of 2014
APPENDIX
EXHIBITS
P1- TRUE COPY OF THE TIN CERTIFICATE DATED 30.5.07
P2- TRUE COPY OF THE INVOICE OF GOODS WHICH PASSED
COMMERCIAL TAX CHECK POST AT VALAYAR ON 4.3.2014 AND
COVERING LETTER DATED 17.5.2014 AND DEPARTMENTAL DELIVERY
NOTE CT VAG-F 0837923 DATED 17.5.2014
P3- TRUE COPY OF NOTICE NO.VC63/14-15 DATED 18.5.2014 ISSUED BY
R1
P4- TRUE COPY OF CIRCULAR NO.8/2014 DATED 22.4.2014 ISSUED BY
THE COMMISSIONER
P5- TRUE COPY OF THE EXPLANATIONS DATED 19.5.2014 SUBMITTED TO
R1.
//True Copy//
P.A. To Judge
K.VINOD CHANDRAN, J
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W.P.(C).No. 12781 of 2014
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Dated 21st May, 2014
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JUDGMENT
The petitioner, a dealer in dried and other fruits, purchased inter-state; "mango pulp", as is evident from Ext.P2. Goods were transported through the Commercial Taxes Check Post at Walayar on 6.3.2014 and Ext.P2 reveals that there were 450 boxes which were brought into the State. Having sold a portion of the goods brought into the State. it is the submission of the petitioner that 385 boxes were returned for reason of the goods having turned stale and having become unsalable. The transport out of the State was accompanied by a delivery note, Ext.P2. The goods were detained at the exit Check Post on the ground that the goods ought to have been accompanied by an On-Line delivery note and not one prepared manually. Evidently the circular making it incumbent upon the goods WP(C).12781/14 2 to be accompanied by On-Line delivery notes was brought into force on 22.4.2014. The dealer's contention is that he was not aware of such mandate since earlier when such circular was issued, the same was kept in abeyance considering the difficulty expressed by various traders and dealers with the State. In any event, prima facie it is seen that it is only for the technical defect that the goods are detained. The dealer being a registered dealer carrying business within the State, it is deemed fit that the respondent be directed to release the goods on simple bond. Proceedings, if any, shall be completed within a period of three months from today.
Writ petition disposed of.
Sd/-
K.VINOD CHANDRAN, Judge Mrcs