Kerala High Court
Oscar Fernandes vs State Of Kerala on 3 October, 2011
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
TUESDAY, THE 27TH DAY OF MAY 2014/6TH JYAISHTA, 1936
WP(C).No. 13149 of 2014 (P)
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PETITIONER(S):
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OSCAR FERNANDES,
OSCAR HOSPITALITY CONCEPTS,
RICH VILLE, NAVELIM ROAD,
COLMOROD, NAVELIM SACETE,
GOA-403 707. ([email protected]).
BY ADV. DR.K.P.PRADEEP.
RESPONDENT(S):
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1. STATE OF KERALA,
REPRESENTED BY ITS SECRETARY,
DEPARTMENT OF TAX, SECRETARIAT,
THIRUVANANTHAPURAM-695 001.
2. INTELLIGENCE INSPECTOR,
SQUAD NO.VII, DEPARTMENT OF COMMERCIAL TAXES,
THIRUVANANTHAPURAM-695 001.
3. INTELLIGENCE OFFICER,
SQUAD NO.VII, DEPARTMENT OF COMMERCIAL TAXES,
THIRUVANANTHAPURAM-695 001.
4. MPG HOTELS & INFRASTRUCTURES PVT. LTD.,
HILTON GARDEN INN, PUNNEN ROAD,
THIRUVANANTHAPURAM-695 039.
R1 TO R3 BY SR. GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 27-05-2014, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
rs.
WP(C).No. 13149 of 2014 (P)
APPENDIX
PETITIONER'S EXHIBITS:-
EXT.P1- TRUE COPY OF THE BUSINESS PROFILE OF THE PETITIONER.
EXT.P2- TRUE COPY OF THE REGISTRATION CERTIFICATE OF THE
PETITIONER IN TIN 30921109000 DATED 03.10.2011 ISSUED UNDER
THE GOA VALUE ADDED TAX ACT, 2005.
EXT.P3- TRUE COPY OF THE CST REGISTRATION CERTIFICATE
NO.M/CST/11250 DATED 03.10.2011 ISSUED BY ASST. COMMERCIAL
TAX OFFICER, MARGAO, GOA.
EXT.P4- TRUE COPY OF THE DEMAND REQUEST SENT THROUGH
EMAIL ON 10.12.2013 BY THE 4TH RESPONDENT TO THE
PETITIONER.
EXT.P5- TRUE COPY OF THE ACCEPTANCE LETTER SENT BY THE
PETITIONER TO THE 4TH RESPONDENT ON 12.12.2013.
EXT.P6- TRUE COPY OF THE LOAN TRANSACTION INVOICE DATED 12.12.2013
ISSUED BY THE PETITIONER TO THE 4TH RESPONDENT.
EXT.P7- TRUE COPY OF THE NOTICE NO. OR 624/13-14 DATED 17.12.2013
ISSUED BY THE 2ND RESPONDENT ISSUED UNDER SECTION 47(2)
OF THE KVAT ACT, 2003.
RESPONDENT'S EXHIBITS:- NIL.
//TRUE COPY//
P.S.TO JUDGE
rs.
K. Vinod Chandran, J.
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W.P.(C).No.13149 of 2014-P
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Dated this the 27th day of May, 2014
JUDGMENT
The petitioner's goods were detained by the 2nd respondent, as is evidenced by Exhibit P7. The goods were detained on 17.12.2013. The petitioner only prays that the adjudication may be completed in a time bound manner and the goods released after the adjudication is over, subject to his satisfying the conditions, if any, imposed on him.
2. In the above circumstance, there shall be a direction to the competent authority to complete the adjudication within a period of one month from the date of receipt of a certified copy of this judgment. It is also to be noticed that the petitioner is the consignor who had sent the goods into the State of Kerala; and the 4th respondent is the consignee, who is registered under the Kerala Value Added Tax Act, 2003. Since no notice was issued to the consignor and the consignee refused to accept the goods, the petitioner shall produce the certified copy of this judgment before WP(C).No.13149 of 2014 - 2 - the authority within two weeks from today and on production of the same, the petitioner shall be issued with a notice regarding the adjudication proceedings and the adjudication proceedings shall be proceeded with and completed against the petitioner. The goods detained shall not be disposed of within the period of adjudication and after an order is passed, the release/disposal of the goods shall be subject to such orders.
Writ petition disposed of as above.
Sd/-
K.Vinod Chandran Judge.
vku/-
( true copy )