Kerala High Court
M/S Kone Elevator India (Private) ... vs The Intelligence Inspector on 22 June, 2017
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
FRIDAY, THE 30TH DAY OF JUNE 2017/9TH ASHADHA, 1939
WP(C).No. 21763 of 2017 (U)
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PETITIONER(S):
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M/S KONE ELEVATOR INDIA (PRIVATE) LIMITED,
NO.41/1834,LAMY ARCADE, PEYOLI LANE,
KACHERIPPADY, KOCHI-18, REPRESENTED BY ITS
BRANCH MANAGER, SRI. JOSE K. LUKE.
BY ADVS.SRI.N.MURALEEDHARAN NAIR
SMT.K.HYMAVATHY
RESPONDENT(S):
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THE INTELLIGENCE INSPECTOR,
SQUAD NO.II, COMMERCIAL TAXES,
PALAKKAD-678001.
BY GOVERNMENT PLEADER SRI. SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 30-06-2017, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
EL
WP(C).No. 21763 of 2017 (U)
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APPENDIX
PETITIONER(S)' EXHIBITS
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P1 TRUE COPY OF THE DELIVERY NOTE IN FORM
NO.JJ DATED 22.6.2017
P2 TRUE COPY OF THE DELIVERY CHALLAN SL.
NO.0000019684/17-18 DATED 15.06.2017
P3 TRUE COPY OF THE DELIVERY CHALLAN SL.
NO.0000019679/17-18 DATED 15.06.2017
P4 TRUE COPY OF THE DELIVERY CHALLAN SL.
NO.0000019680/17-18 DATED 15.06.2017
P5 TRUE COPY OF THE DELIVERY CHALLAN SL.
NO.0000019681/17-18 DATED 15.06.2017
P6 TRUE COPY OF THE DELIVERY CHALLAN SL.
NO.0000019682/17-18 DATED 15.06.2017
P7 TRUE COPY OF THE DELIVERY CHALLAN SL.
NO.0000019678/17-18 DATED 15.06.2017
P8 TRUE COPY OF THE DELIVERY CHALLAN SL.
NO.0000019676/17-18 DATED 15.06.2017
P9 TRUE COPY OF THE TRANSACTION SLIP UNDER
TRANSPORT OF GOODS DATED 22.6.2017
P10 TRUE COPY OF THE NOTICE NO.OR/VC/II/179/17-18
ISSUED BY THE RESPONDENT UNDER SECTION 47(2)
OF THE KERALA VALUE ADDED TAX ACT
DATED 24.06.2017
RESPONDENT(S)' EXHIBITS
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NIL
TRUE COPY
P.S. TO JUDGE
EL
A.K.JAYASANKARAN NAMBIAR, J.
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W.P.(C) No.21763 of 2017
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Dated this the 30th day of June, 2017
JUDGMENT
A consignment of Lift and parts, that was being transported at the instance of the petitioner, was detained by the respondents. Ext.P10 is the detention notice issued to the petitioner. 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 as also the submissions made across the bar, I dispose the writ petition with the following directions:
(i) On a perusal of Ext.P10 detention notice, it is seen that the objection of the respondent is essentially that, the goods were being transported under cover of a delivery challan which indicated the value of the consignment to be Rs.29,797/-, whereas the W.P.(c).No.21763 of 2017 : 2 : actual value of the consignment was Rs.2,63,294/-.
The respondents, therefore, suspected a possible evasion of tax. The learned counsel for the petitioner would submit that the error in the figures came about because the clerk, who was uploading the details in the KVATIS system, indicated the value of only one invoice, whereas, the consignment was covered by seven invoices. Taking note of the said submission of the learned counsel for the petitioner, as also the fact that the petitioner is a registered dealer and that the required documents as contemplated under the KVAT Act did not accompany the transportation, I direct the respondent to release the goods and the vehicle to the petitioner on the petitioner paying 30% of the security deposit amount in Ext.P10 and furnishing a simple bond without sureties for balance amount demanded in Ext.P10 before the respondent.
(ii) 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.
(iii) The petitioner shall produce a copy of this W.P.(c).No.21763 of 2017 : 3 : judgment and a copy of the writ petition before the respondent.
Sd/-
A.K.JAYASANKARAN NAMBIAR JUDGE sm/