Kerala High Court
M/S Hbl Power Systems (Ltd) vs The State Of Kerala on 27 March, 2012
Author: Antony Dominic
Bench: Antony Dominic
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE ANTONY DOMINIC
MONDAY, THE 9TH DAY OF APRIL 2012/20TH CHAITHRA 1934
WP(C).No. 8653 of 2012 (F)
--------------------------
PETITIONER(S):
-------------
M/S HBL POWER SYSTEMS (LTD), AGED 50 YEARS
BUILDING NO.36/561A
ST.FRANCIS XAVIER CHURCH CROSS ROAD, KALOOR, COCHIN
KERALA 682017
REPRESENTED BY IT'S REGIONAL HEAD (KERALA STATE) MR.REGINALD
DANIEL.
BY ADV. SMT.K.LATHA
RESPONDENT(S):
--------------
1. THE STATE OF KERALA
REPRESENTED BY CHIEF SECRETARY, SECRETARIATE
THIRUVANANTHAPURAM-695001.
2. COMMERCIAL TAX OFFICER
2ND CIRLCE, KALAMASSERRY, PIN 682025.
3. INTELLIGENCE INSPECTOR
O/O INTELLIGENCE OFFICER, CAMP AT SQUAD NO.1
MATTANCHERRY AT ALUVA MINI STATION
DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM DISTRICT
PIN 683101.
BY SR GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPPEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
09-04-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC NO.8653/12
APPENDIX
PETITIONER'S EXHIBITS
EXHIBIT-P1A. THE TRUE COPY OF THE INVOICE NO.2011122051 DATED 27.3.2012
ISSUED BY THE PETITIONERS FACTORY AT MEHBOOB NAGAR, HYDERABAD TO
M/S.IGA TECH INDUSTRIAL ELECTRONICS P LTD.
EXHIBIT-P1B.THE TRUE COPY OF THE INVOICE NO.2011122052 DATED 27.3.2012
ISSUED BY THE PETITIONERS FACTORY AT MEHBOOB NAGAR, HYDERABAD TO
M/S.IGA TECH INDUSTRIAL ELECTRONICS P LTD.
EXHIBIT-P2. THE TRUE COPY OF THE EXCISE INVOICE NO.2011122050 DATED 27
MAR 2012 FOR STOCK TRANSFER OF 50 NOS 12V 135 AH TUBULAR INVERTER
BATTERIES FROM THE PETITIONER'S FACTORY AT MEHBOOBNAGAR, HYDERABAD TO
THE PETITIONER'S BRANCH AT KOCHI.
EXHIBIT-P3A.THE TRUE COPY OF THE DETENTION NOTICE IN FROM NO.17A UNDER
SECTION 47(2) OF THE KVAT ACT OR NO.1656/2011-12 DATED 30.3.2012 ISSUED
BY THIRD RESPONDENT TO THE PETITIONER.
EXHIBIT-P3B.THE TRUE COPY OF THE DETENTION NOTICE IN FROM NO.17A UNDER
SECTION 47(2) OF THE KVAT ACT OR NO.1657/2011-12 DATED 30.3.2012 ISSUED
BY THIRD RESPONDENT TO THE PETITIONER.
EXHIBIT-P4. THE TRUE COPY OF THE RELEVANT PAGE OF THE TRIFF ITEM WITH
TARIF HEADING NO.8507 2000 OF CENTRAL EXCISE.
EXHIBIT-P5A.THE TRUE COPY OF THE REPLY LTTERS FILED BY THE PETITIONER
BEFORE THE THIRD RESPONDENT AGAINST THE P3A DETENTION NOTICE DATED 31ST
MARCH 2012.
EXHIBIT-P5B.THE TRUE COPY OF THE REPLY LTTERS FILED BY THE PETITIONER
BEFORE THE THIRD RESPONDENT AGAINST THE P3B DETENTION NOTICE DATED 31ST
MARCH 2012.
//True Copy//
PA to Judge
Rp
ANTONY DOMINIC, J.
================
W.P.(C) NO. 8653 OF 2012
===================
Dated this the 9th day of April, 2012
J U D G M E N T
Exts.P3(A) and P3(B) notices issued under Section 47(2) of the KVAT Act detaining a consignment of goods covered by Exts.P1(A) and P1(B) are under challenge in this writ petition. The reason mentioned in the notices of detention is mainly that the description of the goods is wrong. However, in Exts.P5(A) and P5 (B) replies filed by the petitioner to the notices of detention, they have sought to explain the matter. As at present, the question is whether pending adjudication into the matter, the consignment should be kept under detention.
2. Having regard to the nature of the allegations and also taking note of the fact that the petitioner is a dealer registered under the KVAT Act, I am of the view that the goods in question need not be detained provided the petitioner furnishes bond without sureties for the security demanded in the notices of detention. Therefore, I direct that, on the petitioner furnishing a bond without sureties for the security demanded, the goods WPC.No.8653/12 :2 : detained shall be released.
Writ petition is disposed of as above.
ANTONY DOMINIC, JUDGE Rp