Kerala High Court
Sanjaykumar Krishna Prabhu vs Intelligence Inspector on 12 March, 2013
Author: V.Chitambaresh
Bench: V.Chitambaresh
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE V.CHITAMBARESH
FRIDAY, THE 31ST DAY OF MAY 2013/10TH JYAISHTA 1935
WP(C).No. 13496 of 2013 (J)
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PETITIONER(S):
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SANJAYKUMAR KRISHNA PRABHU,
PROPRIETOR, M/S.VESTAL IMPEX, CC 40/9506,
OPP.PADMA THEATER, PADMA JUNCTION, ERNAKULAM,
COCHIN-682 035.
BY ADVS.SRI.TOMSON T.EMMANUEL
SRI.JENSON FRANCIS PAYANKAN
RESPONDENT(S):
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1. INTELLIGENCE INSPECTOR,
SQUAD NO.III, COMMERCIAL TAXES, MATTANCHERY,
MINI CIVIL STATION, ALUVA-683 101.
2. COMMERCIAL TAX OFFICER,
COMMERCIAL TAXES, 2ND CIRCLE, ERNAKULAM,
KOCHI-682 018.
3. THE COMMISSIONER OF COMMERCIAL TAXES,
PUBLIC OFFICE BUILDING, NEAR MUSEUM,
THIRUVANANTHAPURAM-695 033.
R1 TO R3 BY GOVERNMENT PLEADER SRI.SHAIJ RAJ
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 31-05-2013, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
Kss
WP(C).No. 13496 of 2013 (J)
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APPENDIX
PETITIONER(S)' EXHIBITS:
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EXHIBIT P1. COPY OF CERTIFICATE OF IMPORT - EXPORTER CODE DATED
12/3/2013 ISSUED TO THE PETITIONER BY ASSISTANT DIRECTOR GENERAL OF
FOREIGN TRADE, KOCHI.
EXHIBIT P2. COPY OF CERTIFICATE OF REGISTRATION DATED 16/2/2013 ISSUED
UNDER THE KVAT AND CST ACTS BY THE 2ND RESPONDENT.
EXHIBIT P3. COPY OF COMMERCIAL INVOICE NO.20130417 DATED 18/4/2013
ISSUED TO THE PETITIONER BY TIANJIN DEVELOPMENT AREA JINPENG
PLALSTICS PROFILE MANUFACTURE CO.LTD., CHINA FOR THE IMPORT OF
UPVC PROFILES.
EXHIBIT P4. COPY OF BILL ENTRY NO.2195112 DATED 21/5/2013 ISSUED BY THE
CUSTOMS AUTHORITY AT COCHIN PORT AT THE TIME OF IMPORT OF GOODS
COVERED BY EXT.P3.
EXHIBIT P5. COPY OF TAX INVOICE NO.2 DATED 23/5/2013 RAISED BY THE
PETITIONER FOR THE SALE OF GOODS COVERED IN EXT.P4, AFTER
COLLECTING OUTPUT TAX.
EXHIBIT P6. COPY OF CERTIFICATE OF REGISTRATION DATED 25/4/2007 ISSUED
UNDER THE KVAT AND CST ACTS, TO THE CONSIGNEE OF THE GOODS.
EXHIBIT P7. COPY OF ONLINE DECLARATION IN FORM NO.8FA DATED 24/5/2013
RAISED BY THE PETITIONER FOR THE GOODS COVERED BY EXT. P4.
EXHIBIT P8. COPY OF NOTICE NO.OR 119/13-14 DATED 24/5/2013 ISSUED U/S.47
(2) OF THE KVAT ACT BY THE 1ST RESPONDENT THORUGH THE TRANSPORTER,
M/S.FLOMIC FREIGHT SERVICES PVT. LTD COCHIN, DEMANDING SECURITY
DEPOSIT.
EXHIBIT P9. COPY OF REPLYDATED 24/5/2013 SUBMITTED BY THE PETITIONER
BEFORE THE 1ST RESPONDENT AGAINST EXT.P8 NOTICE.
RESPONDENT(S)' EXHIBITS: N I L
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/TRUE COPY/
P.A.TO JUDGE
Kss
V.CHITAMBARESH, J.
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W.P.(C).No.13496 of 2013
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Dated this the 31st day of May, 2013
JUDGMENT
The petitioner seeks release of the goods detained under Ext.P8 notice. The Government Pleader points out that there are discrepancies in the documents accompanying the consignment which did not inspire confidence in the authorities. This is emphatically denied by the petitioner who contends that there is no attempt to evade tax.
2. I direct the first respondent to release the vehicle and the goods so detained on condition that the petitioner deposits 25% of the amount demanded under Ext.P8 notice and executes a simple bond without sureties for the balance amount demanded therein. The payment as above will be subject to the result of the adjudication proceedings which shall be finalised by the competent officer soon.
The writ petition is disposed of.
V.CHITAMBARESH JUDGE mns