Kerala High Court
Polakulath Narayanan Ranai Medicity vs Commercial Tax Inspector
Author: A.K.Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
FRIDAY,THE 6TH DAY OF NOVEMBER 2015/15TH KARTHIKA, 1937
WP(C).No. 33726 of 2015 (M)
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PETITIONER(S):
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POLAKULATH NARAYANAN RANAI MEDICITY,
NO.35/273, POLAKULATH ROAD, MAMANGALAM,
PALARIVATTOM, KOCHI-25, REPRESENTED BY
THE MANAGING PARTNER SRI.P.N.KRISHNADAS.
BY ADVS.SRI.K.N.SREEKUMARAN
SMT.V.P.SEENA DEVI
RESPONDENT(S):
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COMMERCIAL TAX INSPECTOR,
COMMERCIALTAX CHECK POST, MUTHANGA,
WAYANAD-673692.
BY GOVERNMENT PLEADER SMT.LILLY K.T.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 06-11-2015, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
PJ
WP(C).No. 33726 of 2015 (M)
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APPENDIX
PETITIONERS' EXHIBITS
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P1: COPY OF THE REGISTRATION CERTIFICATE UNDER THE KVAT/CST ACT
ISSUED TO THE PETITIONER BY THE COMMERCIAL TAX OFFICER, KVAT
CIRCLE-II, KALAMASSERY
P2: COPY OF THE RETURN FOR 9/2015 FILED BY PETITIONER BEFORE THE BY
THE COMMERCIAL TAX OFFICER KVAT CIRCLE-II, KALAMASSERY.
P3: COPY OF THE TAX INVOICE NO.27/15-16 DATED 19/10/15 ISSUED BY
M/S.POWER & ENGINEERING (P) LTD., BANGALORE ISSUED TO PETITIONER
P4: COPY OF THE E-CONSIGNMENT DECLARATION IN FORM 8F BEARING
NO.32071310908/2015-16/759366, 22/10/15 ACCOMPANIED THE CONSIGNMENT
P5: COPY OF THE TRANSACTION SLIP BEARING NO.320713/PA01/89678/2015
UPLOADED ON 22/10/15 ACCOPANYING THE CONSIGNMENT
P6: COPY OF THE CERTIFICATE OF OWNERSHIP IN FORM 16 BEARING
NO.5595196138/2015 DATED 22/10/15 ACCOPANYING THE CONSIGNMENT
P7: COPY OF THE NOTICE IN FORM 17 ABEARING NO.RO.1314/2015-16 DATED
27/10/15 ISSUED BY THE RESPONDENT
RESPONDENTS' EXHIBIT
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NIL.
/ TRUE COPY /
P.S. TO JUDGE
PJ
A.K.JAYASANKARAN NAMBIAR, J.
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W.P.(C) No.33726 of 2015
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Dated this the 6th day of November 2015
JUDGMENT
A consignment of Circuit breakers, that was being transported at the instance of the petitioner, was detained by the respondent. Ext.P7 is the detention notice issued to the petitioner. In the writ petition, the petitioner is aggrieved by the insistence of the respondent that the petitioner must pay the security deposit demanded in the detention notice as a condition for release of the goods and vehicle.
2. I have heard the learned counsel for the petitioner and also the learned Government Pleader for the respondent.
3. On a consideration of the facts and circumstances of the case and the submissions made across the bar, I dispose the writ petition with the following directions:
(i) On a perusal of Ext.P7 notice, it is seen that the objection of the respondent is essentially that the consignment was not declared in the online 8F declaration and further that the consignee was not W.P.(c).No.33726 of 2015 : 2 : a registered dealer, and the online Form 16 was a photoshop version and not the downloaded, printed and signed version. Counsel for the petitioner would submit that the online declaration in Form 8F was actually uploaded to the KVATIS Website and he produces Ext.P4 document in support of the said contention. It is also pointed out that the goods transported were covered by a valid invoice and further, the certificate of ownership in Form 16 was also available in the KVATIS Website and it showed that the goods were for the own use of the consignee.
Taking note of the said submission of counsel for the petitioner, and going through the documents that are produced along with the writ petition, I direct the respondent to release the goods and vehicle covered by Ext.P7 notice, to the petitioner, subject to the petitioner furnishing a simple bond without sureties for the security deposit demanded in Ext.P7 notice, before the respondent.
(ii) The respondent shall thereafter transmit the files to the adjudicating authority who shall adjudicate the matter and pass orders, after hearing the petitioner, within two months from the date of receipt of a copy of this judgment.
(iii) The petitioner shall produce a copy of this W.P.(c).No.33726 of 2015 : 3 : judgment and a copy of the writ petition before the respondent.
Sd/-
A.K.JAYASANKARAN NAMBIAR JUDGE sm/