Kerala High Court
Sivaraj K vs State Of Kerala on 11 January, 2017
Author: K.Vinod Chandran
Bench: K.Vinod Chandran
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
FRIDAY,THE 20TH DAY OF JANUARY 2017/30TH POUSHA, 1938
WP(C).No. 2174 of 2017 (V)
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PETITIONER :
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SIVARAJ K., PROPRIETOR,
BRANDED & EXPORTS SURPLUS,
READY MADE & COSMETICS EXHIBITION CUM SALE,
HOTEL NONI, CHINNAKKAD, KOLLAM-691 001
BY ADVS.SRI.C.A.SADASIVAN
SRI.JOY P.JOSE
SRI.K.N.KRISHNAN NAMBOOTHIRI
SRI.C.V.SASI
SRI.K.JAYAMOHANAN PILLAI
RESPONDENT(S):
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1. STATE OF KERALA,
REPRESENTED BY SECRETARY TO GOVT. (TAXES),
SECRETARIATE, THIRUVANANTHAPURAM-690 001.
2. COMMERCIAL TAX INSPECTOR,
COMMERCIAL TAX CHECK POST, ARYANKAVU (IN),
PIN-691 316.
3. DEPUTY COMMISSIONER,
COMMERCIAL TAXES, KOLLAM-691 002
R1 TO R3 BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 20-01-2017, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
sts
WP(C).NO.2174/2017
APPENDIX
PETITIONER'S EXHIBITS:
P1 COPY OF THE REGISTRATION CERTIFICATE DATED 11/01/2017
P2 COPY OF THE DELIVERY NOTE IN FORM JJ DATED 16/01/2017
P3 COPY OF THE OR NOTICE NO.2888/2016-17 DATED 17/01/2017
P4 COPY OF THE TRANSFER INVOICE DATED 17/01/2017
P4(A) COPY OF THE FORM 8 F FOR INTERSTATE STOCK TRANSFER STATEMENT
DATED 17/01/2017
P5 COPY OF THE CERTIFICATE DATED 28/12/2016 OF CTO, KARAMANA.
P6 COPY OF THE CHALAN DATED 11/01/2017 FOR REMITTANCE OF ADVANCE
TAX.
RESPONDENT'S EXHIBITS: NIL
/TRUE COPY/
P.A.TO JUDGE
sts
K. VINOD CHANDRAN, J.
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W.P.(C)No.2174 of 2017 - V
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Dated this the 20th day of January, 2017
J U D G M E N T
The petitioner's goods were detained by Ext.P3. The detention was for the reason of the petitioner having registered as a casual trader between 18.01.2017 to 15.02.2017 and who is not authorised to transfer goods inter-state.
2. The learned Counsel for the petitioner submits that the petitioner is a registered dealer within the State of Tamil Nadu and had obtained casual traders registration only for the purpose of conducting an exhibition sale in Kollam. However, Form 8F declaration is also uploaded with the recital that the petitioner is making stock transfer. If stock transfer is to be made, then necessarily, the petitioner has to have regular registration and then goods should be accompanied by Form 8F. In the above circumstance, this Court is not inclined to interfere with Ext.P3.
2 W.P.(C)No.2174/2017
3. Considering the fact that the petitioner is not a regular registered dealer within State, the petitioner would have to either pay the security deposited or provide Bank guarantee for the entire security deposit demanded in which even alone, goods can be released to the petitioner. The adjudication proceedings shall be completed untrammelled by any observations made herein above.
The writ petition would stand dismissed with the above observations.
Sd/-
K. VINOD CHANDRAN, JUDGE SB/20/01/2017 // true copy // P.A to Judge