Kerala High Court
M/S. Eminent Mini Stores vs The State Of Kerala Represented By Chief ... on 15 September, 2014
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
THURSDAY, THE 5TH DAY OF FEBRUARY 2015/16TH MAGHA, 1936
WP(C).NO. 3781 OF 2015 (W)
---------------------------
PETITIONER(S):
--------------
M/S. EMINENT MINI STORES, 7/249. COURT ROAD,
KOZHIKODE REPRESENTED BY IT'S MANAGING PARTNER MR.K.P.ABDUL
RAHIMAN
BY ADV. SMT.K.LATHA
RESPONDENTS:
---------------
1. THE STATE OF KERALA REPRESENTED BY CHIEF SECRETARY,
SECRETARIAT, THIRUVANANTHAPURAM-695001
2. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES,
1ST CIRCLE, KOZHIKODE -673001
3. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECKPOST,
WALAYAR,-678002
BY GOVERNMENT PLEADER SMT.SOBHA ANNAMMA EAPPEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
05-02-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).NO. 3781 OF 2015 (W) 2
WP(C).NO. 3781 OF 2015 (W)
APPENDIX
PETITIONER'S EXHIBITS:
EXT.P1: THE TRUE COPY OF CERTIFICATE OF REGISTRATION WITH TIN
NO.32110656175
EXT.P2: THE TRUE COPY OF THE CERTIFICATE OF IMPORTER-EXPORTER CODE
(IEC) VALID WEF 21.03.2002 ISSUED BY THE MINISTRY OF COMMERCE, GOVT.
OF INDIA
EXT.P3: THE TRUE COPY OF THE LICENSE FOR EXPORT OF TEA RENEWED UPTO
20.08.2017 ISSUED BY THE CONTROLLER OF LICENSING TEA BOARD, CALCUTTA-
1, TO THE PETITIONER DATED 15.9.2014
EXT.P4: THE TRUE COPY OF ONE OF THE PURCHASE ORDERS DATED 11.6.2014
AND 06.08.2014 ISSUED BY NEEM FOODS, RAMADAN
EXT.P5: THE TRUE COPY OF THE INVOICES OF POOJA TRADING COMPANY
COONOOR TO THE PETITIONER DELIVERY AT MATTANCHERRY TO EXPORT WITH
INVOICE NO.2 DT.28.11.2014 AMOUNTING RS.5,35,480/-
EXT.P6: THE TRUE COPY OF THE INVOICES OF POOJA TRADING COMPANY
COONOOR TO THE PETITIONER DELIVERY AT MATTANCHERRY TO EXPORT WITH
INVOICE NO.4 DT.23.12.2014 AMOUNTING RS.6,42,475.00
EXT.P7: THE TRUE COPY OF THE INVOICES OF POOJA TRADING COMPANY
COONOOR TO THE PETITIONER DELIVERY AT MATTANCHERRY TO EXPORT WITH
INVOICE NO.5 DT.23.12.2014 AMOUNTING RS.4,96,865.00
EXT.P8: THE TRUE COPY OF THE INVOICES OF POOJA TRADING COMPANY
COONOOR TO THE PETITIONER DELIVERY AT MATTANCHERRY TO EXPORT WITH
INVOICE NO.6 DT.10.01.2015 AMOUNTING RS.5,27,710.00
EXT.P9: THE TRUE COPY OF THE INVOICES OF POOJA TRADING COMPANY
COONOOR TO THE PETITIONER DELIVERY AT MATTANCHERRY TO EXPORT WITH
INVOICE NO.7 DT.10.01.2015 AMOUNTING RS.3,91,265.00
EXT.P10: THE TRUE COPY OF INVOICE NO.1077 DATED 19.12.2014 ALONG WITH
ITS CORRESPONDING BILL OF LADING AND OTHER EXPORT DOCUMENTS
EXT.P11: THE TRUE COPY OF INVOICE NO.1076 DATED 14.11.2014 ALONG WITH
ITS CORRESPONDING BILL OF LADING AND OTHER EXPORT DOCUMENTS
EXT.P12: THE TRUE COPY OF AUTHORISATION FORWARDING LETTER ISSUED BY
THE ASST. DIRECTOR GENERAL OF FOREIGN TRADE, DATED 18.12.2014
WP(C).NO. 3781 OF 2015 (W) 3
EXT.P13: THE TRUE COPY OF THE RETURN IN FORM NO.10 DATED 20.01.2015
FILED BY THE PETITIONER
EXT.P14: THE TRUE COPY OF THE INVOICE NO.015 AND 016 BOTH DATED
30.1.2015 ISSUED BY THE POOJA TRADING COMPANY COONOOR TO THE
PETITIONER
EXT.P15: THE TRUE COPY OF THE DETENTION NOTICE OR NO.563/1/2014-15
DATED 2.02.2015 ISSUED BY THE THIRD RESPONDENT U/S 47(2) OF THE KVAT
ACT TO THE PETITIONER
EXT.P16: THE TRUE COPY OF THE CERTIFICATE DATED 4.02.2015 ISSUED BY
THE SECOND RESPONDENT TO THE PETITIONER
RESPONDENTS' EXHIBITS: NIL
//TRUE COPY//
P A TO JUDGE
A.K.JAYASANKARAN NAMBIAR, J.
........................................................
W.P.(C).No.3781 of 2015
.........................................................
Dated this the 5th day of February, 2015
JUDGMENT
The petitioner, who is a registered dealer under the KVAT Act is aggrieved by Ext.15 detention notice whereby a consignment of tea, that was being transported from Coonoor to Calicut at his instance was detained by the Commercial Tax Checkpost, Walayar. In the writ petition, the petitioner is aggrieved by the insistence of the respondents that the petitioner must pay the security deposit demanded in the detention notice as a condition for release of the goods and vehicle.
2. Heard Smt.Latha.K, the learned counsel for the petitioner and Smt.Sobha Annamma Eappen, the learned Government Pleader for the respondents.
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.P15 notice, it is seen that the only objection of the respondents is that according to them the consignee is not a person who is authorised to export tea and the W.P.(C).No.3781 of 2015 2 purpose of transportation was indicated as to enable the consignee to export. In the writ petition, the petitioner produces Ext.P16 certificate issued by Commercial Tax Officer at Kozhikode, which indicates that the petitioner is a registered dealer who has an export licence and, further, there is no arrears of tax outstanding against the petitioner.
(ii) Under the circumstances, I direct the 3rd respondent to release the goods and the vehicle subject to the petitioner furnishing a simple bond without sureties for the security amount demanded in Ext.P15, before the 3rd respondent.
(iii) The 3rd 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.
(iv) The petitioner shall produce a copy of this judgment and a copy of the writ petition before the respondents.
A.K.JAYASANKARAN NAMBIAR JUDGE mns/ W.P.(C).No.3781 of 2015 3