Kerala High Court
M/S Malabar Commercial Plaza P Ltd vs The Intelligence Inspector on 4 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
WEDNESDAY, THE 8TH DAY OF FEBRUARY 2017/19TH MAGHA, 1938
WP(C).No. 4269 of 2017 (G)
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PETITIONER(S):
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M/S MALABAR COMMERCIAL PLAZA P LTD.,
KOZHIKODE,
REP. BY ITS AUTHORISED SIGNATORY MR.K.P.VEERANKUTTY
BY ADVS.SRI.K.P.ABDUL AZEES
SMT.SHOBA ANNAMMA EAPEN
SMT.T.ARCHANA
RESPONDENT(S):
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1. THE INTELLIGENCE INSPECTOR,
SQUAD NO.VI, COMMERCIAL TAXES,
ERNAKULAM-682 024
2. THE COMMISSIONER,
COMMERCIAL TAXES,
THIRUVANANTHAPURAM-695 001
BY GOVERNMENT PLEADER SRI. V.K. SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 08-02-2017, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
SKG
WP(C).No. 4269 of 2017 (G)
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APPENDIX
PETITIONER(S)' EXHIBITS
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EXHIBIT P1. THE TRUE COPY OF BUILDING CONSTRUCTION LICENSE
ISSUED BY THE THIRUVANANTHAPURAM CORPORATION
EXHIBIT P2. TRUE COPY OF ENVIRONMENTAL CLEARANCE CERTIFICATE
ISSUED BY THE DEPARTMENT OF ENVIRONMENT AND
CLIMATE CHANGE, THIRUVANANTHAPURAM AND THE
PROCEEDINGS OF THE STATE ENVIRONMENT IMPACT
ASSESSMENT AUTHORITY.
EXHIBIT P3. THE TRUE COPY OF PURCHASE ORDER GIVEN TO M/S
SCHINDLER (CHINA) ELEVATOR CO LTD, SHANGHAI, CHINA
EXHIBIT P4. THE TRUE COPY OF BILL OF ENTRY VIDE
NO.8326474/26/01/2017/N/H
EXHIBIT P5. THE TRUE COPY OF INVOICE NO.20170008 DATED
JANUARY 4,2017, ISSUED BY M/S SCHINDLER (CHINA)
ELEVATOR CO LTD , SHANGHAI, CHINA.
EXHIBIT P6. THE TRUE COPY OF FORM 16 CERTIFICATE OF OWNERSHIP
NO.1566721173/2016 DATED 04.02.2017.
EXHIBIT P7. THE TRUE COPY OF FORM 8 F A DECLARATIONS
EXHIBIT P8. THE TRUE COPY OF NOTICE NO.OR/VI/718/16-17 DATED
04.02.2017, ISSUED BY THE INTELLIGENCE INSPECTOR,
SQUAD NO.VI, COMMERCIAL TAXES, ERNAKULAM
EXHIBIT P9. THE TRUE COPY OF REVISED NOTICE
NO.OR/VI/718/16-17 DATED 04.02.2017 ISSUED BY THE
INTELLIGENCE INSPECTOR, SQUAD NO.VI, COMMERCIAL
TAXES, ERNAKULAM
EXHIBIT P10. THE TRUE COPY OF REPLY DATED 06.02.2017 FILED BY
THE PETITIONER
RESPONDENT(S)' EXHIBITS
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/TRUE COPY/
P.S. TO JUDGE
SKG
K. VINOD CHANDRAN, J.
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W.P.(C)No.4269 of 2017 - G
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Dated this the 08th day of February, 2017
J U D G M E N T
The petitioner is aggrieved with the detention, which was initially made as per Ext.P8 and then revised notice issued at Ext.P9. The petitioner was transporting 16 escalators in 16 vehicles, which is to be installed in a shopping mall intended to be constructed by the petitioner. The petitioner had cleared the goods from the Cochin Port, the same having been imported from China and was transporting it to Thiruvananthapuram, when the goods were detained.
2. The contention of the learned Government Pleader is that there is a works contract involved insofar as installation by a sister concern, which though a registered dealer under the Kerala Value Added Tax Act, 2003, has not 2 W.P.(C)No.4269/2017 disclosed the particular work. The second contention is that Form 16 is incomplete.
3. The learned Counsel for the petitioner submits that the contention of the sister concern is not revealed from Ext.P9. The contention taken up in Ext.P9 is that the petitioner is a works contractor. However, the petitioner's contention is that the petitioner is the owner of the mall and the goods are transported for installation in the mall. In any event, these are all issues, which could be taken up before the adjudicating authority.
4. In such circumstance, considering the fact that the petitioner is not a registered dealer, the goods shall be released on the petitioner and the Managing Director of the petitioner, in his personal capacity, executing a simple bond without sureties for the security deposit demanded. The adjudication proceedings shall be completed untrammelled by 3 W.P.(C)No.4269/2017 any observations made herein.
The writ petition is disposed of.
Sd/-
K. VINOD CHANDRAN, JUDGE SB/08/02/2017 // true copy // P.A to Judge