Kerala High Court
Vinod Kesava Iyer vs Commercial Tax Officer on 28 May, 2013
Author: V.Chitambaresh
Bench: V.Chitambaresh
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE V.CHITAMBARESH
WEDNESDAY, THE 5TH DAY OF JUNE 2013/15TH JYAISHTA 1935
WP(C).No. 13949 of 2013 (P)
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PETITIONER(S):
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VINOD KESAVA IYER
PROPRIETOR, M/S. SYSTEC CORPORATION, TC 41/1578
GOKULAM, SHREENAGAR, MANACAUD
THIRUVANANTHAPURAM-9.
BY ADVS.SRI.HARISANKAR V. MENON
SMT.MEERA V.MENON
SRI.MAHESH V.MENON
RESPONDENT(S):
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1. COMMERCIAL TAX OFFICER
2ND CIRCLE, SALES TAX TOWER, KARAMANA
THIRUVANANTHAPURAM- 695 001.
2. INTELLIGENCE INSPECTOR,
SQUAD NO.I, DEPARTMENT OF COMMERCIAL TAXES
THIRUVANANTHAPURAM-695 001.
R BY GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPEN.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
05-06-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 13949 of 2013 (P)
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APPENDIX
PETITIONER(S)' EXHIBITS
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EXHIBIT P1: COPY OF INVOICE NO.13-14/0259 FROM ELIN ELECTRONICS LTD., GOA
DATED 28.5.2013.
EXHIBIT P2: COPY OF AIR WAYBILL OF JET AIRWAYS NO.589/401/1853 8100 DATED
28.5.2013.
EXHIBIT P3: COPY OF DECLARATION FILED BY THE PETITIONER IN FORM NO.8FA
DATED 30.5.2013.
EXHIBIT P4: COPY OF NOTICE IN FORM NO.17A ISSUED BY THE 2ND RESPONDENT.
//TRUE COPY//
P.S. TO JUDGE.
V.CHITAMBARESH, J.
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W.P (C) No.13949 of 2013
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Dated this the 5th day of June, 2013
J U D G M E N T
The petitioner seeks release of the goods detained under Ext.P4 notice. The Government Pleader points out that necessary documents were procured by the petitioner after the goods were dispatched. This is emphatically denied by the petitioner contending that there is no attempt to evade tax as alleged.
2. I direct the second respondent to release the goods detained on condition that the petitioner deposits 25% of the amount demanded in Ext.P4 notice and executes a simple bond without sureties for the balance amount demanded therein. The payment as above would be subject to the finalisation of the adjudication proceedings which shall be done by the competent officer soon.
The Writ Petition is disposed of.
V.CHITAMBARESH, Judge.
nj.