Kerala High Court
Fujifilm India Private Limited vs The Commercial Tax Inspector on 10 February, 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
TUESDAY, THE 25TH DAY OF FEBRUARY 2014/6TH PHALGUNA, 1935
WP(C).No. 5446 of 2014 (E)
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PETITIONER:
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FUJIFILM INDIA PRIVATE LIMITED,
CHAZHIKKAKATHUTU HOUSE, NO.502-X, H.M.T COLONY,
KALAMASSERY, REPRESENTED BY ITS AUTHORISED SIGNATORY
M.CHELLAGANAPATHI.
BY ADVS.SMT.S.K.DEVI,
SRI.M.RAJMOHAN.
RESPONDENTS/RESPONDENTS:
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1. THE COMMERCIAL TAX INSPECTOR,
COMMERCIAL TAX CHECKPOST, WALAYAR - 678 625.
2. THE COMMERCIAL TAX OFFICER,
DEPT. OF COMMERCIAL TAXES, 1ST CIRCLE,
KALAMASSERY - 682 522.
3. STATE OF KERALA,
REPRESENTED BY ITS SECRETARY, SECRETARIAT,
THIRUVANANTHAPURAM - 695 001.
BY SR. GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 25-02-2014, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
Prv.
W.P.(C).NO.5446/2014-E:
APPENDIX
PETITIONER'S EXHIBITS:
EXHIBIT P1 : TRUE COPY OF THE NOTICE OR NO.1196/4/13-14 DATED 10.02.2014.
EXHIBIT P2 : TRUE COPY OF THE INVOICE NO.0000000323 DATED 07.02.2014.
EXHIBIT P3 : TRUE COPY OF THE RELEASE ORDER NO. OR 1196/4/13-14
DATED 15.02.2014.
RESPONDENTS' EXHIBITS: NIL.
//TRUE COPY//
P.A. TO JUDGE.
Prv.
P.R. RAMACHANDRA MENON, J.
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W.P.C. No.5446 OF 2014
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Dated this the 25th day of February, 2014.
JUDGMENT
The goods brought by the petitioner from outside the State in the vehicle bearing No.TN 41 AC 5265 by way of Branch transfer, supported by necessary documents, were intercepted by the 1st respondent issuing Ext.P1 notice dated 10.02.2014 under Section 47(2) of the KVAT Act, doubting evasion of tax and demanding security to the tune of Rs.11,09,250/- (Rupees Eleven lakhs nine thousand two hundred and fifty only).
2. It is stated that the security demanded as per Ext.P1 was satisfied by the petitioner and the goods were got released, but the proceedings are still to be finalised. The delay in passing final adjudication orders made the petitioner to approach this Court by filing this writ petition.
2. Heard the learned Government Pleader as well.
3. Going by the pleadings and prayers, this Court finds that the proceedings pursuant to Ext.P1 notice have to be taken to a logical conclusion, by passing appropriate orders in terms of W.P.C.No.5446 of 2014 2 Section 47(5) and (6) of the KVAT Act.
Accordingly, there will be a direction to the competent authority to finalise the final adjudication proceedings in accordance with law, at the earliest, at any rate, within `three months' from the date of receipt of a copy of this judgment.
Petitioner shall produce a copy of this judgment, along with a copy of the writ petition, before the respondents, for further steps.
The writ petition is disposed of.
P.R. RAMACHANDRA MENON, JUDGE sp