Kerala High Court
Krishna Narayana Harikanth vs State Of Kerala on 12 March, 2014
Author: P.R.Ramachandra Menon
Bench: P.R.Ramachandra Menon
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON
WEDNESDAY, THE 12TH DAY OF MARCH 2014/21ST PHALGUNA, 1935
WP(C).No. 7056 of 2014 (F)
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PETITIONER(S) :
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KRISHNA NARAYANA HARIKANTH
S/O. NARAYANA HARIKANTH, HIREDOMIPARVATHI, NILAYA,
MURADESHWAE P.O., MAVALLI 1 AND BHATKAL TALUK,
UTTARA KANNADA, KARNATAKA STATE.
BY ADV. SRI.T.B.SHAJIMON
RESPONDENT(S) :
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1. STATE OF KERALA
REP. BY SECRETARY, DEPARTMENT OF COMMERCIAL TAXES,
THIRUVANANTHAPURAM - 695 001.
2. THE INTELLIGENCE OFFICER
OFFICE OF THE INSPECTING ASST. COMMISSIONER (INT)
COMMERCIAL TAXES, KANNUR, KERALA - 689 003.
BY SMT.SHOBA ANNAMMA EAPEN, SR. GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
12-03-2014, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
AMV
: 2 :
WP(C).No. 7056 of 2014 (F)
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APPENDIX
PETITIONER(S)' EXHIBITS :
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EXHIBIT P1- : COPY OF THE TAX INVOICE.
EXHIBIT P2- : COPY OF THE NOTICE UNDER SECTION 47(2) OF THE KERALA
VALUE ADDED TAX ACT 2003.
EXHIBIT P3- : COPY OF THE REPLY
EXHIBIT P4- : COPY OF THE CERTIFICATE ISSUED BY THE KARNATAKA
VIKAS GRAMIN BANK.
EXHIBIT P5- : COPY OF THE CERTIFICATE ISSUED BY THE CARMEL
ENGINEERING COCHIN.
RESPONDENT(S)' EXHIBITS : NIL
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/TRUE COPY/
P.A.TO JUDGE
AMV
P.R.RAMACHANDRA MENON, J.
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W.P.(C) NO. 7056 of 2014 (F)
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Dated this the 12th day of March, 2014
JUDGMENT
The petitioner is stated as the owner of a Boat fitted with an inboard Yanmar Marine Diesel Engine (Model No.6L YA STP 370 ENG No.196). There was some defect to the said engine, upon which, necessary repair was sought to be effected by contacting the repairer in Cochin. The petitioner was informed by the Engineer concerned that the engine had to be taken to the premises of the repairer and it was accordingly, that the engine was dismantled and the same was sought to be taken up to the premises of the repairer in the vehicle bearing Reg. No.KA-47-M-2970. In the course of transit, it was intercepted by 2nd respondent issuing Ext.P2 notice under Section 47(2) of the Kerala Value Added Tax Act, 2003, doubting evasion of tax and demanding security deposit to the tune of `1,45,000/-, which made W.P.(C) NO. 7056 of 2014 (F) 2 the petitioner to approach this Court by filing this writ petition.
2.The learned counsel for the petitioner submits that the factual position has been brought to the notice of the 2nd respondent by submitting Ext.P3 and also producing copies of the relevant documents. But this however, did not turn to be fruitful and hence the writ petition.
3.Heard the learned Government Pleader as well, who points out that, absolutely no document as contemplated under Section 46(3) of the KVAT Act was available at the time of interception. The particulars of the Consignor and the Consignee were also not given. It is also stated that, the petitioner is not a registered dealer under the KVAT Act/Rules.
4.In the said circumstance, this Court finds that the correctness of the version of the petitioner has to be ascertained by way of adjudication. But for that reason, W.P.(C) NO. 7056 of 2014 (F) 3 the goods need not be retained and the same shall be released to the petitioner on satisfying 50% of the liability covered by Ext.P2 and on furnishing Bank Guarantee for the balance amount, subject to production of necessary document for establishing the ownership over the engine. The adjudication proceedings shall be finalised, with notice to the petitioner, at the earliest, at any rate, within 'three' months from the date of receipt of a copy of this judgment.
The petitioner shall produce a copy of this judgment along with a copy of the writ petition before the concerned respondent for further steps. The writ petition is disposed of.
sd/-
P.R.RAMACHANDRA MENON, JUDGE AMV/12/3/